WORLD TRADE  
ORGANIZATION  TN/S/O/EEC/Rev.1 
29 June 2005 
 
 (05-2792) 
Council for Trade in Services 
Special Session Original:   English 
 
 
  
COMMUNICATION FROM THE EUROPEAN COMMUNITIES 
AND ITS MEMBER STATES 
 
Conditional Revised Offer
 
  The following revised offer has been recei ved from the delegation of the European 
Communities and its Member States on 2 June 2005 with  the request that it be circulated to Members 
of the Council for Trade in Services. 
 
_______________ 
 
 
General remarks 
 In line with the decision adopted at the WTO Ministerial Conference in Doha in November 
2001, the European Communities and their Member St ates (hereafter “the EC”), having given careful 
consideration to the requests submitted by WTO Me mbers, in particular by Developing Country 
Members, tabled in April 2003 their initial o ffer in the framework of the ongoing services 
negotiations under the General Agreement on Trade in  Services (GATS) and in the context of the 
Doha Development Agenda (DDA). 
 According to the decision adopted by the Ge neral Council on 1 August 2004 (“July package”) 
and in line with the Recommendations attached th ereto, the EC, continuously committed to the 
objectives and principles stated in the GATS, in pa rticular Article IV and XIX GATS, hereby submit 
their revised offer. 
 This revised offer, as the initial one, is conditional on other WTO Members making 
substantive offers in sectors where the EC have ma de requests. The EC reserve the right to modify, 
extend or, reduce this offer in whole or in part at  any time. The EC’s readiness to confirm this offer 
will depend on their overall assessment of the accepta bility of the outcome of these negotiations. In 
this regard the EC note that commitments offered in certain sectors or sub-sectors (such as graduate 
trainees), which are neither committed nor offered by a majority of other WTO Members, are 
conditional on a critical mass of commitments being achieved in those sectors or sub-sectors 
 The offer covers horizontal commitments, MFN exemptions, and specific commitments in 
individual service sectors. This offer is based on a consolidated schedule of the EC-25 and takes into 
account improvements already made in the initial of fer. Introduction of new text is reflected in bold  
and deletion of text in strike out. 
 Modifications to existing commitments or to the initial offer are 
shadowed in grey.  Italics have been used in order to reflect technical refinements that do not alter the 
scope or substance of existing or offe red commitments, such as for example: 
• Text moved from one sector or sub-sector to another sector or sub-sector (e.g. rental of 
vessels with crew moved from business services to  transport services) TN/S/O/EEC/Rev.1 
Page 2  
 
• Entries deleted because they do not amount to lim itations that have to be listed in accordance 
with Article XVI or XVII of GATS (e.g . non-discriminatory domestic regulation 
requirements such as the level of traini ng for the supply of health services) 
• Entries deleted because the limitation inscribed ther ein had expired at the end of a transitional 
period (e.g. in telecommunications) 
 The editorial conventions mentioned above ha ve been used exclusively for the purpose of 
facilitating comprehension of the offer and shall not create any rights or have any legal effect on the 
substance of commitment being offered. 
 In this offer, the individual sectors and s ub-sectors are identified in accordance with the 
classification list in Document MTN.GNS/W/120 or other internationally recognised classification (e.g. Financial Services Annex, Telecommunications  Annex) and corresponding CPC number (unless 
otherwise indicated, CPC prov) wherever possible. For computer services, the EC have attached to 
their Schedule of commitments their proposed “Under standing on the scope of coverage of computer 
and related services – CPC 84”, which clarifies – but  does not modify – which activities are covered 
by CPC 84. The EC would like to recall the classi fication or list of activities proposed in their 
negotiating proposals with regard to telecommuni cations, postal and courie r, and environmental 
services. Although discussions on classification in the se sectors are still ongoing and without wishing 
to prejudice the outcome of these discussions, the EC  have, in order to clarify the scope of their 
proposed commitments, presented their offer in these sectors in accordance with the approach set out 
in these proposals. 
 This offer cannot be construed as offering in any way the privatisation of public undertakings 
nor as preventing the EC from regulating public servi ces in order to meet national policy objectives. 
 The EC remain available to provide any clar ification and to answer any question on this 
conditional offer. Questions can be addressed to the European Commission via the EC GATS contact 
point (mailbox address: TRADE-GATS-CONTACT-POINTS@cec.eu.int), via the Delegation of the 
European Commission in Geneva, or directly to  the European Commission (Directorate-General 
Trade, Unit G1 (Trade in services; GATS. Invest ment), Brussels, B-1049, Belgium, fax 32-2-299 24 
35).  TN/S/O/EEC/Rev.1 
 Page 3 
 
 
INTRODUCTORY NOTE 
 
1. The specific commitments in this schedule appl y only to the territories in which the Treaties 
establishing the European Communities are applie d and under the conditions laid down in these 
Treaties.  These commitments apply only to the re lations between the Communities and their Member 
States on the one hand, and non-Community countries on the other.  They do not affect the rights and 
obligations of Member States arising from Community law. 
  
2. The following abbreviations are u sed to indicate the Member States: 
 AT Austria    BE Belgium 
 CY Cyprus 
 CZ Czech Republic   DE Germany  DK Denmark  EE Estonia    EL Greece   ES Spain 
 FI Finland  
 FR France  HU Hungary   IE Ireland  IT Italy  LT Lithuania   LU  Luxembourg 
 LV Latvia 
 MT Malta  NL The Netherlands   PL Poland   PT Portugal  SE Sweden 
 SI Slovenia 
 SK Slovak Republic  UK United Kingdom  3. The rights and obligations *arising from the GATS, including the schedule of commitments, 
shall have no self-executing effect and thus confer no  rights directly to individual natural persons or 
juridical persons. 
  
4. A glossary of terms used by individual Memb er States is attached to this schedule. 
  TN/S/O/EEC/Rev.1 
Page 4 EUROPEAN COMMUNITIES AND THEIR MEMBER STATES – CONSOLIDATED SCHEDULE OF SPECIFIC COMMITMENTS 
Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
I. HORIZONTAL COMMITMENTS 
ALL SECTORS INCLUDED IN 
THIS SCHEDULE    
 Public utilities  
 
3) All EC Member States: services considered as 
public utilities at a national or local level may 
be subject to public monopolies or to exclusive rights granted to private operators
1. 
   
                                                      
1 Explanatory Note: Public utilities exist in sectors such as re lated scientific and technical consulting servi ces, R&D services  on social sciences and humanities, 
technical testing and analysis services, environmental services, health services, transport servi ces and services auxiliary to all modes of transport.  Exclusive rights on such 
services are often granted to private operators, for instance ope rators with concessions from public authorities, subject to sp ecific service obligations.  Given that public 
utilities often also exist at the sub-central level, detailed and exhaustive sector-specific scheduling is not practical.  
  TN/S/O/EEC/Rev.1
 Page 5Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 Legal entities  
3) All Member States except FI, HU, PL and SE: 
None 
FI: At least half of the ordinary and deputy 
members of the Board of Directors have 
to be EC citizens of Finland and  resident 
in the EC Finland .  The Managing 
Director of a limited company has to be a 
Finnish citizen and  resident in the EC 
Finland .  Company exemptions may, 
however, be granted. These limitations 
do not apply to telecommunications 
services  
HU: Commercial presence should take the 
form of limited liability company, 
joint-stock company or representative 
office. Initial entry as branch is not 
permitted except for financial services . Legal entities  
a) Limitations on branches, agencies and 
representative offices  
3) All Member States:  Treatment accorded to 
subsidiaries (of third country companies)  
formed in accordance with the law of a Member State and having their registered 
office, central administration or principal 
place of business within the Communities is not extended to branches or agencies 
established in a Member State by a 
third-country company. However, this does not prevent a Member State from extending 
this treatment to branches or agencies 
established in another Member State by a third-country company or firm, as regards 
their operation in the first Member State's 
territory, unless such extension is explicitly 
prohibited by Community law 
2.  
                                                      
2 With regard to Austria it applies also to modes 1 and 4.  TN/S/O/EEC/Rev.1 
Page 6 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 PL:  All sectors except for legal services: 
The establishment by foreign service 
suppliers may only take the form of 
limited partnership, limited liability 
company or joint stock company. The 
same legal form is required in the case of 
joint-ventu re of Polish and foreign 
companies . All sectors except for 
insurance and banking services: 
Unbound with respect  to branches and 
representative offices . Foreign services 
suppliers may set up representative 
offices with their se at in the Republic 
of Poland. The scope of action of a representative office may only 
encompass conducting activity to 
advertise and promote the foreign services suppliers  b) Limitations on subsidiaries
 
3) All Member States: Treatment less 
favourable may be accorded to subsidiaries 
(of third-country companies) formed in accordance with the law of a Member State 
which have only their registered office in 
the territory of the Communities, unless it can be shown that they possess an effective 
and continuous link with the economy of 
one of the Member States.
3 
  
 SE: A foreign company (which has not 
established a legal entity in Sweden) shall 
conduct its commercial operations 
through a branch, established in Sweden with independent management and 
separate accounts. 
Building projects with a duration of less 
than a year are exempted from the 
requirements of establishing a branch or appointing a resident representative 
 c) Limitations additional to those under a) and b)
 
3) All Member States except FI, SE, SI, SK: 
None  
 FI: A foreigner carrying on a trade as a 
private entrepreneur or as a partner in a 
Finnish limited or general partnership needs 
a trade permit and has to be permanently 
resident in the EC Finland .  If a foreign 
organization intends to carry on a business 
or trade by establishing a branch in Finland, 
a trade permit is required.  
                                                      
3 With regard to Austria it applies also to modes 1 and 4.  
  TN/S/O/EEC/Rev.1
 Page 7Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  A permission to act as a founder of a limited 
company is required of a foreign 
organization or a private person, who is not 
a citizen of Finland . These limitations do 
not apply to telecommunications services .  
  SE: A limited liability company (joint stock 
company) may be established by one or 
several founders.  A founding party shall either reside in Sweden or be a Swedish 
legal entity.  A partnership can only be a 
founding party if each partner resides in Sweden
4.  Corresponding conditions prevail 
for establishment of all other types of legal 
entities. The managing director and at least 50 per cent of the members of the board 
shall reside in Sweden
5. 
The managing director of a branch shall 
reside in Sweden6. Foreign or Swedish 
citizens not residing in Sweden, who wish 
to conduct commercial operations in 
Sweden, shall appoint and register with the local authority a resident representative 
responsible for such activities.  
                                                      
4 Exceptions from these requirements may be granted, if it can be proved that residency is not necessary. 
5 Exceptions from these requirements may be granted, if it can be proved that residency is not necessary. 
6 Exceptions from these requirements may be granted, if it can be proved that residency is not necessary.  TN/S/O/EEC/Rev.1 
Page 8 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  
 SI: At least half of the ordi nary members of 
the Board of Directors have to be nationals 
of the Republic of Slovenia. The managing 
director of a limited liability company or at 
least the procurator has to be a  Slovenian 
national.  A non -Slovenian national, who is 
a director of a branc h, established in the 
Republic of Slovenia by a foreign juridical 
person, has to be a resident in the Republic 
of Slovenia.  
The establishment of branches by foreign 
companies is condition aled with  on the 
registration of the parent company in a court register in the country of origin for at least 
one year.  
  SK: A foreign natural person whose name is 
to be registered in the Commercial Register 
as a person authorized to act on behalf of 
the entrepreneur is required to submit a 
residence permit for the Slovak Republic. 
4) All Member States except AT: None 
 AT: Managing directors of branches and 
juridical persons have to be resident in 
Austria;  natural persons responsible within 
a juridical person or a branch for the observance of the Austrian Trade Act must 
be resident in Austria. 
   
  TN/S/O/EEC/Rev.1
 Page 9Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  Subsidies  
3) All Member States except HU, PL: 
Eligibility for subsidies from the European 
Communities or Member States may be limited to juridical persons established 
within the territory of  a Member State or a 
particular geographical sub-division thereof.  Unbound for subsidies for research and 
development. The supply of a service, or its 
subsidisation, within the public sector is not in breach of this commitment. 
 All Member States except AT, CY, CZ, EE, 
FI, HU, LT, LV, MT, PL, SE and SK: 
Unbound for branches established in a 
Member State by a non-Community company. 
 HU, PL: Unbound  
  4) All Member States except AT, PL: to the 
extent that any subsidies are made available 
to natural persons, their availability may be 
limited to nationals of a Member State of 
the Communities. 
 AT, PL: Unbound   TN/S/O/EEC/Rev.1 
Page 10 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 Investments  
3) All Member States except CY,  ES, FR, 
HU, FI, IT, MT, PT, PL, SI: None 
CY: The permission of the Central Bank is 
required for the participation of any 
non-resident in a co rporate body or 
partnership in Cyprus. Foreign 
participation in all sectors/subsectors 
included in the Schedule of Commitments 
is normally limited up to 49 per cent.  The 
decision of the authorities to grant 
permission for foreign participation is 
based on  an economic needs test, for 
which the following criteria are used in 
general:  Investments  
3)  All Member States except AT, CY, HU, LT,  
MT: None 
AT: Branches of foreign joint stock 
companies (Aktiengesellschaften) and 
limited liability companies (Gesellschaften mit beschränkter Haftung) are required to 
obtain an authorization of the Federal 
Ministry which is competent for the type of business in question ; authorization is 
subject to the discre tion of the competent 
authority. 
  
   a)  Provision of services which are 
new to Cyprus   
  b)  Promotion of the export orientation 
of the economy with development 
of existing and new markets  
  c)  Transfer of modern technology, 
know -how and new management 
techniques  
  d)  Improvement either of the 
productive structure of the 
economy or of the quality of 
existing products and services  
  e)  Complementary impact on existing 
units or activities  CY: Entities with foreign participation must 
have paid up capital commensurate with 
their finance requirements and non-residents 
must finance their contribution through the 
importation of foreign exchange. 
  In case the non-resident participation 
exceeds 24 per cent, any additional 
financing for working capital requirements 
or otherwise should be raised from local and 
foreign sources in proportion to the participation of residents and non-residents 
in the entity's equity.  In the case of 
branches of foreign companies, all capital for the initial investment must be provided 
from foreign sources.  Borrowing from local 
sources is only permitted after the initial implementation of the project, for financing 
working capital requirements.   
  TN/S/O/EEC/Rev.1
 Page 11Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
   f)   Viability of proposed project  
  g)  Creation of new job opportunities 
for scientists, qualitative 
improvement and training of local 
staff HU: Unbound for the acquisition of state 
owned properties  
 In exceptional cases, in which a proposed 
investment satisfies most of the economic 
needs test criteria to a large extent, 
permission for foreign participation 
exceeding 49 per cent may be granted.  
 
In the ca se of public companies, foreign 
equity participation is normally allowed to 
the extent of up to 30 per cent.  In Mutual 
Funds the extent of allowable foreign 
ownership is 40 per cent.  
Corporate bodies have to be registered 
under the Companies Law.  Same La w 
requires that a foreign company wishing 
to establish a place of business or an 
office in Cyprus must register it as a 
foreign branch.  For the registration the 
prior approval of the Central Bank is 
required under the Exchange Control 
Law.   Such approval is subject to the 
foreign investment policy applicable at 
the time with regard to the Corporate 
Body's proposed activities in Cyprus and 
the general investment criteria stipulated 
above.  LT: Investments in organizing the lotteries  
are forbidden under the Law on Foreign 
Capital Investment . 
MT: Companies with the participation of 
non-resident legal  juridical  or natural 
persons require a minimum share capital of 
Maltese Liri 10,000 of which 50% has to be paid up. The non-resident percentage of the 
equity is to be paid for with funds emanating 
from abroad 
   TN/S/O/EEC/Rev.1 
Page 12 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 ES: Investment in Spain by foreign 
government and foreign public entities 
(which tends to imply, besides economic, 
also non-economic interests to entity's 
part), directly or through companies or other entities controlled directly or 
indirectly by foreign governments, need 
prior authorization by the government.   
 FR: Foreign purchases exceeding 33,33 
per cent of the shares of capital or voting 
rights in existing French enterprises, or 20 per cent in publicly quoted French 
companies, are subject  to the following 
regulations: 
-  investments
7 of less than 50 
million FF  7.6 million €  in 
French enterprises with a 
turnover not exceeding  500 
million FF  76 million €  are free, 
after a delay of 15 days 
following prior notification and verification that these amounts 
are met; 
-  after a period of one month 
following prior notification, 
authorization is tacitly granted for other investments unless the 
Minister of Economic Affairs 
has, in exceptional circumstances, exercised its    
                                                      
7 This procedure does not apply to investments in France in ac tivities which are part of the exercise of official authority.  Th e latter is to be understood in the sense of 
Article 55 of the Treaty of Rome  45 of the EC Treaty and the jurisprude nce concerned.  
  TN/S/O/EEC/Rev.1
 Page 13Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  right to postpone the 
investment. 
Foreign participation in newly privatized 
companies may be limited to a variable 
amount, determined by the government 
of France on a case by case basis, of the 
equity offered to the public. 
For establishing in certain8 commercial, 
industrial or artisanal activities, a 
specific authorization is needed if the 
managing director is not holder of a 
permanent residence permit.   
 HU: Unbound for the acquisition of state 
owned properties 
FI: Acquisition of shares by foreign 
owners giving more than one third of the 
voting rights of a major Finnish company or a major business 
undertaking (with more than 1000 
employees or with a turnover exceeding 1000 million Finnish markka
 168 
million €  or with a balance sheet total 
exceeding 1000 million Finnish markka  
168 million € ) is subject to confirmation 
by the Finnish authorities ; the 
confirmation may be denied only if an important national interest would be 
jeopardized. 
These limitations do not apply to 
telecommunications services    
                                                      
8 Commercial, industrial or artisanal activities relate to sectors such as: other business services, construction, distribution and tourism services. It does not relate to 
telecommunications and financial services.  TN/S/O/EEC/Rev.1 
Page 14 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 IT: Exclusive rights may be granted or 
maintained to newly-privatized 
companies. Voting rights in newly 
privatized companies may be restricted 
in some cases.  For a period of five years, the acquisition of large equity 
stakes of companies operating in the 
fields of defence, transport services, telecommunications and energy may be 
subject to the approval of the Ministry of 
Treasury. 
MT: In terms of the Section 17 of the    
Exchange Control Act, non-residents of 
Malta, wishing to supply any service 
through Commercial Presence in Malta, 
may do so only by registering a local company with the prior permission of 
the Central Bank of Malta.   
 PT: Authorization9 is required for 
investments by non -EC companies, 
when exceed ing 20 per cent of the 
capital of the comp any or when the 
investments result in effective control or 
in strengthening of the decision making 
power.  Foreign participation in newly 
privatized companies may be limited to a 
variable amount, determined by the Government of Portugal on a case by 
case basis, of the equity offered to the 
public.   
                                                      
9 An assessment of the investment is made in light of the effect on the economy of the country. The criter ia taken into account are among others: creat ion of new jobs; 
positive foreign currency balance; introduction of advanced technology; reduced industrial pollution; professional training for  Portuguese workers; etc.   
  TN/S/O/EEC/Rev.1
 Page 15Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 PL:  Authorization of the establishment 
of a company with foreign equity is 
required in the case of:     
    -  establishment of company, purchase 
or acquiring of shares  or stocks in an 
existing company; extending of the 
activity of the comp any when the scope 
of activity embraces at least one of the 
following areas:  
    -  management of seaports and airports;  
    -  dealing in real estate or acting as 
 intermediary in real  estate transactions;  
    -  supply to defence industry that is not 
covered by other licensing requirements;  
    -  wholesale trade in imported consumer 
goods;  
    -  provision of legal advisory services.  
   -  establishment of a joint -venture 
company with a f oreign equity in which 
the Polish party is a state legal person and 
is contributing non -pecuniary assets as 
initial capital;     TN/S/O/EEC/Rev.1 
Page 16 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 -  arranging a contract, that includes right 
to use of state prop erty for more than 
6 months or decides on acquiring of such 
property.    
  SI: For financial services, authorization is 
issued by the authorities indicated in 
sector specific commitments and 
according to conditions indicated in sector specific commitments. 
There are no limitations on establishment 
of a new business establishment 
("greenfield" investments).   
 Real estate purchases  
All Member States except CY, DK, EL, HU, 
LV, MT, PL, SI, SK: None 
CY: Unbound 
DK: Limitations on real estate purchase by 
non-resident physical and legal entities. Limitations on agricultural estate 
purchased by foreign physical and legal entities. Real estate purchases
 
All Member States except AT, CZ, DE, FI, HU, 
IT, IE, LV, PL, SE  and SK: None 
AT: the acquisition, purchase as well as rent or 
lease of real estate by foreign natural 
persons and juridical persons requires an 
authorization by the competent regional 
authorities (Länder) which will consider 
whether important economic, social or cultural interests are affected or not.   
 EL: According to Law No. 1892/90 
permission from the Minister of Defence 
is needed for a citizen to acquire land in 
areas near borders.   According to 
administrative practices permission is 
easily granted for direct investment. CZ:  Limitations on real estate acquisition by 
foreign natural and legal entities.  Foreign 
entities may acquire real property through 
establishment of Czech legal entities or participation in joint ventures. Acquisition 
of the land by foreign entities is subject to 
authorization.   
  TN/S/O/EEC/Rev.1
 Page 17Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 HU: Unbound for the acquisition of state 
owned properties 
LV:  For mode 3: Unbound in relation to 
acquisition of land; land lease not 
exceeding 99 years permitted. 
MT: The requirements of Maltese legislation 
and regulations regarding acquisition of 
real property shall continue to apply (for 
mode 4). DE: Purchase of re al estate by foreigners in the 
Länder Berlin, Schleswig -Holstein and 
Saarland may be subject to authorization.  
After 1994 it is very likely that only Land 
Berlin will continue to require such 
authorization.   
 PL: Unbound in relation to acquisition of 
state-owned property, i.e. the regulations 
governing the privatization process (for mode 3). 
SI:  Juridical persons, established in the 
Republic of Slovenia with foreign capital 
participation, may acquire real estate on 
the territory of the Republic of Slovenia. 
Branches
* established in the Republic of 
Slovenia by foreign persons may only acquire real estate, except land, necessary 
for the conduct of the economic activities 
for which they are established. Ownership of real estate in the border areas of 10 km 
by companies in which majority of capital 
or voting rights belongs directly or indirectly to juridical persons or nationals 
of another Member is subject to special 
permission. FI: Non
-residents need a permit to acquire or 
rent real estate for more than two years 
intended for leisure -time dwelling or for 
recreational purposes.  
(Åland Islands) : Restrictions on the right for 
natural persons who do not enjoy regional 
citizenship in Åland, and for legal  juridical  
persons, to acquire and hold real property on 
the Åland Islands without permission by the 
competent authorities of the islands. Restrictions on the right of establishment 
and the right to provide services by natural 
persons who do not enjoy regional 
citizenship in Åland, or by any legal  
juridical  person, without permission by the 
competent authorities of the Åland Islands. 
  
                                                      
* SI: According to the Law on Commercial Companies, a branch estab lished in the Republic of Slovenia is not considered a juridic al person, but as regards their 
operation, their treatment is equal to a subsidiary, which is in line with Article XXVI II para.(g) of the GATS.  TN/S/O/EEC/Rev.1 
Page 18 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 SK: None except  Unbound  for land (for modes 
3 and 4) HU:  Unbound for the acquisition of state owned 
properties. Unbound with respect to the 
acquisition of real estate by foreign natural 
persons.  
  IT: Unbound for purchase of real estate  The 
purchase of real estate by foreign natural 
and juridical persons is subject to a 
condition of reciprocity   
  IE: Prior written consent of the Land 
Commission is necessary for the acquisition 
of any interest in Irish land by domestic or 
foreign companies or foreign nationals.  
Where such land is for industrial use (other than agricultural industry), this requirement 
is waived subject to a certificate to this 
effect from the Minister for Enterprise and Employment.  This law does not apply to 
land within the boundaries of cities and 
towns.  
  LV:  For mode 3: Unbound in relation to 
acquisition of land; land lease not exceeding 
99 years permitted. 
PL:  Acquisition of real estate, direct and 
indirect, by foreigners ( a natural or legal  
juridical  person) and foreign legal persons  
requires permission  
  SE:  Authorization required, normally from local 
authority, for acquisition of second homes 
by non -resident natural persons or foreign 
legal entities.  If foreign acquisitions of 
second homes lead to increased real estate 
prices, authorizations may be denied.    
  TN/S/O/EEC/Rev.1
 Page 19Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  SK: Limitations on real estate acquisition by 
foreign physical and legal entities.  Foreign 
entities may acquire real property through 
establishment of Slovak legal entities or 
participation in joint ventures.  Acquisition of the land by foreign entities is subject to 
authorization (for modes 3 and 4)  
 Exchange regime10,11,12: 
1), 2) All Member States except SK: None  Exchange regime13 
4) All Membe r States except CY: None   
                                                      
10 CZ: Non -discriminatory system of foreign exchange control is applied  consisting of:  
a) limitation on acquisition of foreign exchange by resident nationals for personal purposes,  
b) foreign exchange authorization in case of Czech residents fo r acceptance of financial credits from foreign subjects, direct capital investment abroad, acquisition of 
real estate abroad and purchases of foreign securities.  
11 PL: There is non -discriminatory system of foreign exchange controls relating to limitations in foreign exchange turnover and to system of foreig n exchange permits 
(general and  individual) among others limitations of capital flows and currency payments.  The following foreign exchange transactions requ ire authorization:  
-transfer of foreign exchange out of the country;  
-transfer of Polish curr ency into the country;  
-ownership tr ansfer of the right to monetary assets between domestic and foreign persons;  
-granting and drawing of loans and credits by domes tic persons in foreign exchange transactions;  
-fixing or executing payments in foreign currencies within Poland for acquired goo ds, real estate, property rights, services or labour;  
-opening and possessing of a banking account in a bank situated abroad;  
-acquiring and holding foreign securities and acquiring real estate abroad,  
-undertaking other obligations abroad of similar effec t. 
12 SK: Entries being listed for transparency reasons.  
13 PL: footnote 11 is also applicable for national treatment.   TN/S/O/EEC/Rev.1 
Page 20 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 SK: In relation to current payments,  
limitation on acquisition of foreign 
exchange by resident nationals for 
personal purposes.  
 
 In relation to capital payments, foreign 
 exchange authorization required for 
 acceptance of fin ancial credits from 
 foreign subjects, direct capital 
 investments abroad, acquisition of real 
 estate abroad and purchase of foreign 
 securities.   CY: Under the Exchange Control Law, 
non-residents are not normally permitted to 
borrow from local sources   
 Industrial, commercial or artisanal activities  
4) FR: The managing director of an industrial, 
commercial or artisanal activity14, if not 
holder of a residence permit, needs a 
specific authorization. 
IT:  Access to industrial, commercial and 
artisanal activities is subject to a 
residence permit and specific 
authorization to pursue the activity   
                                                      
14 Commercial, industrial or artisanal activities relate to sectors such as:  other business services, construction, distribution  and tourism services.  It does not relate to 
telecommunications and financial services.  
  TN/S/O/EEC/Rev.1
 Page 21Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  Recognition of diplomas  
All Member States: EC directives on mutual 
recognition of diplomas do not apply to 
nationals of third countries.   Recognition of 
the dipl omas which are required in order to 
practise regulated professional services by 
non-Community nationals remains within 
the competence of each Member State, 
unless Community law provides otherwise .  
The right to practise a regulated professional service in one Member State does not grant 
the right to practise in another Member 
State.  
 Categories of natural persons covered under 
Mode 4  
4) All Member States  : Unbound except for 
measures concerning the entry into and 
temporary stay15 within a Member State of the 
following categories of natural persons 
providing services or except where otherwise 
indicated in the sector specific part : Categories of natural persons covered under 
Mode 4  
4) CY, MT: Unbound 
 
All Member States exce pt CY and MT: Unbound 
except as indicated below or except where 
otherwise indicated in th e sector specific part 
  
                                                      
15 All other requirements of Community and Member States' laws and regulations regarding entry, stay, work and social security me asures shall continue to apply, 
including regulations concerning period of stay, minimum wages as well as collective wage agreements. In the case of AT,  commitments on movement of persons do not apply 
in cases where the intent or eff ect of such movement is to interfere with or otherwise affect the outc ome of any labour/managem ent dispute or negotiation.  TN/S/O/EEC/Rev.1 
Page 22 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 (i) Intra-corporate transfers (ICT):  
 For all Member States except CY, MT :  
Access is subject to the following conditions: 
 - the natural person concerned  must work 
within a juridical person  other than a non-
profit making organisation, established in the territory of a WTO Member and have 
been employed by it (for AT, BE, DE, DK, 
ES, FR, FI, EL, IT, IE, LU, NL, PT, SE, SI, UK: or have been a partner in it (other than 
as a majority shareholder)) for at least the 
year  immediately preceding the date of admission (the date of application in the case 
of EE and LT) (three years in the case of 
SI) . In ITALY, the natural person must be 
working within a juridical person constituted 
as a SPA (joint stock company) or a SRL 
(capital stock company with limited 
responsibility).  (i)  Intra-corporate transfers (ICT):  
AT, BE, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, 
IT, LV, LT, LU, NL, PL, PT, SK, SI, SE, UK:  
Unbound except for meas ures concerning the 
categories of natural persons referred to and 
committed  in the Market Access column  
  
  
  -  the natural person is temporarily transferred 
in the context of the provision of a service 
through commercial pres ence in the territory 
of the Community Member State concerned.    
  - (All Member States except HU  AT, BE, 
DE, DK, ES, FR, FI, EL, IT, IE, LU, NL, 
PT, SE, UK : the transfer must be to a 
commercial presence an establishment 
(subsidiary, branch, office) or the principal 
place of business   of the aforementioned 
juridical person,  .  The receiving entity 
must be  constituted in and effectively 
providing like services in the territory of the a Community Member State concerned.) 
 (AT, BE, DE, DK, ES, FR, FI, EL, IT, IE,    
  TN/S/O/EEC/Rev.1
 Page 23Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
LU, NL, PT, SE,  SI, UK:  the jurid ical 
person concerned must have their principal 
place of business in the territory of a WTO 
Member other than the Community and their 
Member States and the transfer must be to 
an establishment (subsidiary, branch, office) 
of that juridical person,  effectiv ely providing 
like services in the territory of the 
Community  Member State concerned. ) 
 (CZ, LT, LV, PL, SK :  The transfer must be 
to an establishment (subsidiary, branch, 
office) or the principal place of business of 
the aforementioned juridical person.   The 
receiving entity must be constituted in and 
effectively providing like services in the 
territory of the Community Member State 
concerned.  
 (EE:  The transfer must be to an 
establishment (subsidiary, branch, affiliate) 
of the aforementioned juridica l person.   The 
receiving entity must be constituted in and 
effectively providing like services  in the 
territory of the Community Member State 
concerned. ) 
(HU: The transfer must be to a subsidiary of 
the aforementioned juridical person.  The receiving entity must be constituted in and 
effectively providing like services  in the 
territory of the Community Member State concerned.)     
  - the natural person concerned must belong to 
one of the following categories:   
  a) Managers:  Persons working in a senior 
position within a juridical person, who    TN/S/O/EEC/Rev.1 
Page 24 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
primarily direct the management of the 
establishment, receiving general 
supervision or direction principally from the board of directors or stockholders of 
the business or their equivalent, 
including:  
   - directing the establishment or a 
department or sub-division of the 
establishment;   
   - supervising and controlling the work 
of other supervisory, professional or 
managerial employees; 
  - having the authority personally to 
hire and fire or recommend hiring, 
firing or other personnel actions. 
  - CZ, EE, SK:  such persons would not 
directly perform tasks related to the 
actual provisions of the services of 
the establishment.   
 b)  Specialists:  Persons working within a 
juridical person who possess uncommon 
knowledge essential to the establishment's service, research 
equipment, techniques or management.  
In assessing such knowledge, account 
will be taken not only of knowledge 
specific to the establishment, but also of 
whether the person has a high level of qualification referring to a type of work 
or trade requiring specific technical 
knowledge, including membership of an accredited profession.   
 c) Graduate trainees:  Persons with a 
university degree who are 
transferring for career development    
  TN/S/O/EEC/Rev.1
 Page 25Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
purposes or to obtain training in 
business techniques or methods16.  
The recipient compan y in the EC may 
be required to submit a training 
programme covering the duration of 
the stay for prior approval, demonstrating that the purpose of the 
stay is for training. 
CZ, EE, HU, LT,  LV, MT, PL, SI, 
SK:  Unbound for graduate trainees.  
  All Member States except  FI, LV, PL :  An 
economic needs test will not be required. 
  FI: compliance with an economic needs test 
is required for specialists and may be 
applied in the case of partners . 
 LV:  For specialists, vacancies have to be 
registered at the St ate Employment Office 
together with information on necessary 
qualifications (e.g. education, job 
experience, language skills, other special 
requirements).  Vacancy has to be open for 
applica tions for one month.  
 PL: Market test requirement.    
 All Member States AT, BE, DE, DK, ES, 
FR, FI, EL, IT, IE, LU, NL, PT, SE, UK:   
Entry and stay is limited to a maximum 
of three years (LV: five years) in the case   
                                                      
16 For Spain and Hung ary, training must be linked to the uni versity degree which has been obtained.   TN/S/O/EEC/Rev.1 
Page 26 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
of (a) and (b), and to twelve months in 
the case of (c).  For EE: in the case of (a) 
and (b), the period of stay may be extended 
for for up to two additional years for a 
total term not to exceed five years. LT: in 
the case of (a), the stay may be extended.      
AT, BE , CZ, DE, DK, ES, FR, FI, EL ,HU,  
IT, IE, LU, NL, PT, SK, UK: For (a) and 
(b) The duration of “temporary stay” of 
intra-corporate transfers is defined by the 
Member States and, where they exist, 
Community laws and regulations regarding 
entry, stay and work . 
 EE: For (a) and (b)  Entry and stay is 
limited to a three year period that may be 
extended for up to two additional years for 
a total term not to exceed five years.  
LV:For (a) and (b)  Duration of temporary 
stay is limited to a total period of five years.  
LT:For (a) and (b)  Durat ion of temporary 
stay is three years. In the case of (a) senior 
managers, the stay may be extended.    
 PL: For (a) and (b)  Work permits are 
issued exclusively for the definite period – 
up to one year, with a possibility of 
extension – to a given foreigner  working at 
a specified employer.   
SE: For (a) and (b) Temporary entry and 
stay is limited to a two year period 
(extensions may be granted).     
  TN/S/O/EEC/Rev.1
 Page 27Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
SI: For (a) and (b)  The duration of 
temporary stay for “intra -corporate 
transferees” is  limited with  a “business 
visa” and a residence permit, which may be 
granted up to one year with extensions . 
  CY, MT  :  Unbound   
  (ii) Business Visitors (BV):  
 All Member States :  Entry and temporary stay 
of the following categories is permitted 
without application of an econ omic needs 
test: 
a) Service sellers:   All Member States 
except CY, MT :  Persons not residing in 
the territory of a Member State to which the EC treaties apply, who are 
representatives of a service supplier and 
are seeking temporary entry for the 
purpose of negotiating for the sale of 
services or entering into agreements to sell services for that service provider, 
where those representatives will not be 
engaged in making direct sales to the general public or in supplying services 
themselves (in addition, for EE, HU, LV, 
SI:  or on their own behalf receive remuneration from a source located 
within the Member State concerned).  (ii) Business visitors:
  
AT, BE, CZ, DE, DK, ES, EE, FI, FR, EL, HU, 
IE, IT, LV, LT, LU, NL, PL, PT, SK, SI, SE, 
UK: Unbound except for measures concerning 
the categories of natural persons referred to and 
committed  in the Market Access column  
   TN/S/O/EEC/Rev.1 
Page 28 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
   In addition, for EE , SE:   the person 
concerned must have been employed by 
that service suppliers for at least one year 
immediately precedin g the date of their 
application for admission.  
  CY, MT :  Unbound.    
  b) Establishment of commercial presence:  
All Member States except CY, FI,  HU, 
MT, PL: Persons working (all Member 
States except EE, LT, LV, SI:  in a senior 
position, as defined in (i) a) above,) 
within a juridical person, who are 
responsible for the setting up, in a Member State, of a commercial presence 
of a service provider of a Member when:    
  TN/S/O/EEC/Rev.1
 Page 29Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 - the representatives are not engaged 
in making direct sales or supplying 
services (in addition, for EE, HU, 
LV, SI:  or on their own behalf 
receive remuneration from a source located within th e Member State 
concerned);  and   
 - All Member States except LT, LV, 
SI: the service provider has its 
principal place of business in the 
territory of a WTO Member other than the Communities and their  
Member States and has no other 
representative, office, branch or subsidiary in that Member State.   
  -  in addition, for EE, SE:  the person 
concerned must have been employed 
by that service supplier for  at least 
one year immediately preceding the 
date of their application for 
admission.  
CY, FI, HU, MT,  PL: Unbound.   
 An economic needs test will not be required .    TN/S/O/EEC/Rev.1 
Page 30 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  All Member States  AT, BE, DE, DK, ES, 
FI, FR, EL, IT, IE, LU, NL, PT , SE, UK:  
Entry and temporary stay is permitted for 
a period of up to 90 days in any twelve 
month period (EE: six month period) . 
 AT, BE, CZ, DE, DK, ES, FR, EL, IT, IE, 
LU, NL, PT, SK, UK:  The duration of 
“temporary stay” of business visitors is 
defined by the Member Sta tes and, where 
they exist, Community laws and regulations 
regarding entry, stay and work.  
 EE:  Entry is limited to a maximum duration 
of 90 days per six month period.  
 FI, PL, SE:   Temporary entry and stay is 
limited to a three month period.  
 HU: Entry an d stay shall be for a period of no 
more than 90 days . 
 LT:  The duration of temporary stay is up to 
three months a year.  
 LV, SI:  The duration of temporary stay is 
limited with a 90 day visa .    
  TN/S/O/EEC/Rev.1
 Page 31Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 (iii)  Contractual service suppliers (CSS):  
(a) Employees of juridical persons 
AT, BE, DE, DK, ES, EE, FR, FI, EL, IT, IE, LU, 
LV, NL, PT, SE, UK:   All Member States except 
CY, CZ, HU, LT, MT, PL, SI, SK :  Access is 
subject to the following conditions: 
 - The natural persons are engaged in the 
supply of a service on a temporary basis as 
employees of a juridical person  (other than 
agencies as defined by CPC 872) , which who  
has no commercial presence in any Member 
State of the European Community. (iii) Contractual serv ice suppliers (CSS):   
(a) Employees of juridical persons   
AT, BE, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, 
IT, LV, LU, NL, PL, PT, SK, SI , SE, UK:  Unbound 
except for measures concerning the categories of 
natural persons referred to and committed  in the 
Market Access column  
 
CZ, HU,   LT, PL, SI, SK : Unbound   TN/S/O/EEC/Rev.1 
Page 32 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  - The juridical person has obtained a 
service contract, (All Member States 
except EE, LV: for a period not 
exceeding 3  12 months) from a final 
consumer in the Member State concerned  (from an enterprise engaged in 
substantive business activities in the 
Member State concerned in the case of 
EE, LV),   through a an open tendering 
procedure or any other procedure which 
guarantees the bona fide character of the 
contract17 (e.g. advertisement of the 
availability of the contract)  where this 
requirement exists or is introduced in the Member State pursuant to the laws, 
regulations and requirements of the 
European Community or its Member States.   
  - The service contract shall comply with 
the laws, regulations and requirements of 
the European Community and the 
Member State where the contract is executed.    
  - The natural person seeking access should 
be offering such services as an employee 
of the juridical person supplying the 
service for at least the year (two years in 
the case of EL)  immediately preceding 
such movement (the date of application 
in the case of EE, LV).   
                                                      
17 For example, an open tendering procedure or advertisement of the availability of the contract.  The competent authorities in the Member State must be able to 
establish that the contract has been awarded to that juridical person in acco rdance with the requirements set out in the proced ure in question.   
  TN/S/O/EEC/Rev.1
 Page 33 
Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  -  The temporary entry and stay within the 
Member State concerned shall be for a  
(AT, BE, DE, DK, ES, FR, FI, EL, IT, 
IE, LU, NL, PT, SE, UK:  cumulative ) 
period of not more than  three  six months 
(LU: 25 weeks, LV: three months ) in any 
12 months period (24 months in the case 
of NL)(ninety days in any six months in 
the case of EE)  or for the duration of the 
contract, whatever is less.    
  - AT, BE, DE, DK, ES, FR, FI, EL, IT, 
IE, LU, NL, PT, SE, UK:  The natural 
person must possess  (a) a university 
degree or a technical qualification demonstrating knowledge of an 
equivalent level
18, (b) professional 
qualifications where this is required to 
exercise an activity pursuant to the 
laws, regulations or requirements of the EC or the Member State where the 
service is supplied and (c) at least three 
years professional experience in the 
sector.   
  AT, BE, DE, DK, ES,  EE, FR, FI, EL, IT, 
IE, LU , LV,  NL, PT, SE, UK:  The 
natural person must possess the 
necessary academic qualifications an d 
professional experience as specified for   
                                                      
18 Where the degree or qualification has been ob tained in a third country, the EU Member State concerned may evaluate whether this  is equivalent to a 
university degree required in that Member State.   TN/S/O/EEC/Rev.1 
Page 34 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
the sector or activity concerned in the 
Member State where the service is 
supplied.  
  - An economic needs test will not be 
required except where otherwise 
indicated for a specific sub -sector.    
  - The commitment relates only to the 
service activity which is the subject of 
the contract; it does not confer 
entitlement to exercise the professional title of the Member State concerned.   
  - The number of the persons covered by 
the service contract shall not be larger 
than necessary to fulfil the contract, as it 
may be decided by the laws, regulations and requirements of the European 
Community and the Member State where 
the service is supplied.   
  - The service contract has to be obtained in 
one of the activities mentioned below, 
subject to a specific commitment being 
undertaken by the Member State concerned in the sector specific part and 
any additional conditions mentioned 
therein:    
  TN/S/O/EEC/Rev.1
 Page 35Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
   -  Legal services 
  -  Accounting and bookkeeping      
services 
 - Taxation advisory services 
 - Architectural services, urban 
planning  
and landscape architectural services 
 - Engineering serv ices, integrated 
engineering services 
 - Computer and related services 
 - Research and development services   
   - Advertising 
  - Management consulting services 
  - Services related to management 
consulting 
  - Technical testing and analysis  
   services 
  - Related scientific and technical 
consulting services  
  - Maintenance and repair of 
equipment in the context of an 
after-sales or after-lease services 
contract   
  - Translation services  
 - Construction services 
 - Site investigation work  
  - Higher education services  
  - Environmental services      TN/S/O/EEC/Rev.1 
Page 36 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  - Travel agencies and tour operator 
services  
 - Entertainment services 
-  Services related to the sale of   
equipment or to the assignment of a patent.  
 Commitments are subject to the application of 
a numerical ceiling [moda lities of application 
and level to be determined], except where 
otherwise indicated for a specific sub-sector.  
Commitments are not subject to the application 
of a numerical ceiling  not applicable  in the 
case of DK, IT, NL,  SE, UK (other than for 
computer and related services in the case of the UK).     
 For CZ, EE, HU, LV, MT, PL, SK, SI, 
commitments  on CSS sh all enter into force 
with effect from  01 January 2011.  For EE, this 
transition period shall not apply  in the case of 
CPC 865, 866, 867.  For LV: this transition 
period shall not apply in the case of CPC 865, 
866.    
  TN/S/O/EEC/Rev.1
 Page 37Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 The temporary entry and stay within the Member 
State concerned shall be for a  (AT, BE, DE, DK, 
ES, FR, FI, EL, IT, IE, LU, NL, PT, SE, UK:  
cumulative)  period of not more than  three  six 
months (LU: 25 weeks, LV: three months ) in any 
12 months period (24 months in the case of 
NL)(ninety days in an y six months in the case 
of EE)  or for the duration of the contract, 
whatever is less.    
 CY, CZ, HU, LT, MT, LT, PL, SK, SI :  
Unbound    
 (b) (iv) Independent professionals (IP):  
AT, BE, DE, DK, ES, FR, FI, EL, IT, IE, LU, 
NL, PT, SE, UK:   All Member States except 
CY, CZ, EE, HU, LV, LT, MT, PL, SI, SK:  
Access is subject to th e following conditions: 
 - The natural person is engaged in the 
supply of a service as a self-employed 
person established in the territory of a WTO Member other than that of a 
Member State of the European 
Community. (b) (iv) Independent Professionals (IP):  
AT, BE, CZ, DE, DK, ES, FI, FR, EE, EL, HU, 
IE, IT, LU, LV, NL, PL, PT, SK, SI, SE, UK: Unbound except for measures concerning the categories of natural persons referred to and 
committed  in the Market Access column  
 
CZ, EE, HU, LT, LV, PL, SI, SK : Unbound   TN/S/O/EEC/Rev.1 
Page 38 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 -  The natural person has obtained a 
service contract other than through an 
agency as defined by CPC 872 for a 
period not exceeding  12 months from 
a final consumer in the Member State 
concerned, through a an open 
tendering procedure or any other  
procedure which guarantees the bona 
fide character of the contract19 (e.g. 
advertisement of the availability of the 
contract)  where this requirement 
exists or is introduced in the Member 
State pursuant to the laws, regulations and requirements of the European 
Community or its Member States.   
  - The service contract  shall comply with 
the laws, regulations and requirements 
of the European Community and the 
Member State where the contract is 
executed.    
  - The temporary entry and stay within the Member State concerned shall be for a cumulative period of not more than six months (LU: 25 weeks) in any 12 months period or for the duration of the contract, whatever is less.   
                                                      
19 For example, an open tendering procedure or ad vertisement of the availability of the contract.   The competent authorities in the Member State must be able 
to establish that the contract has been aw arded to that juridical pers on in accordance with the requirements set out in the pro cedure in question.   
  TN/S/O/EEC/Rev.1
 Page 39Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  - The natural person must possess (a) a 
university degree which is relevant to 
the sector of activity concerned or a 
technical qualification demonstrating knowledge of an equivalent level
20, (b) 
professional qualif ications where this 
is required to exercise an activity pursuant to the laws, regulations or 
requirements of the EC or the Member 
State where the service is supplied and (c) at least six years professional 
experience in the sector.     
  - The commitment relates only to the 
service activity which is the subject of 
the contract; it does not confer 
entitlement to exercise  the professional 
title of the Member State concerned.   
 - The service contract has to be 
obtained in one of the activities 
mentioned below:     
                                                      
20 Where the degree or qualification has been ob tained in a third country, the EU Member State concerned may evaluate whether this  is equivalent to a 
university degree required in that Member State.   TN/S/O/EEC/Rev.1 
Page 40 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  -  Legal services 
 - Architectural services,  urban 
planning and landscape architecture 
 - Engineering and integrated 
engineering services   
 - Computer and related services  
 - Management consulting services and 
services related to management 
consulting 
 - Translation services     
 Commitments are subject to the application of 
a numerical ceiling [moda lities of application 
and level to be determined], except where 
otherwise indicated for a specific sub-sector.  
Commitments are not subject to the application 
of a numerical ceiling  not applicable  in the 
case of DK, NL, PL, SE, UK (other than for 
computer and related services in the case of 
the UK).    
  TN/S/O/EEC/Rev.1
 Page 41Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 For CZ, EE, HU, LV, MT, PL, SK, SI, 
commitments  on IP sha ll enter into force with 
effect from  01 January 2011.   
 The temporary entry and stay within the 
Member State concerned shall be for a 
cumulative period of not more than six months 
(LU: 25 weeks) in any 12 months period or for 
the duration of the contract, whatever is less.   
 CY, CZ, EE, HU, LT, LV, MT, LT, PL, SK, 
SI:  Unbound.   
  TN/S/O/EEC/Rev.1 
Page 42 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
II. SECTOR-SPECIFIC COMMITMENTS  
1. BUSINESS SERVICES    
A. Professional Services     
a) All Member States  except 
CZ, EE,  FI, HU, LV, PL, 
SI, SK:  Legal advice home 
country law and public 
international law  
(excluding EC law)  
 HU: Legal advisory 
services concerning home 
country law (part of CPC 
861 
 FI :  Legal Services 
 (CPC 861 ) +arbitration 
and conciliation services)21 1) 2) 3) 4) Unbound for legal professionals 
entrusted with public functions22 
1) 2) 3) 4) EC nationality is required for the full 
admission to the Bar, which is necessary for the 
practice of domestic (EC and Member State) 
law, in AT, BE,  CY, ES, FI,  and EL, HU, LT, 
MT and SK, and only fo r legal representation 
services in BE and FI.  Legal representation in 
criminal proceedings is reseved to sworn 
solictors and subject to a nationality condition 
in LV. Lawyers’ access to the professions of 
“avocat auprès de la Cour de cassation” et 
“avocat auprès du Conseil d’Etat » is subject to 
quotas and to a nationality condition in BE and  1) 2) 3) 4) Unbound for legal professionals 
entrusted with public  functions  
  
 
                                                      
21 Provision of legal services is only author ised in respect of public international law,  EC law and the law of any jurisdiction w here the service supplier or its 
personnel is qualified to practice as a lawyer, and, like the pr ovision of other services, is subject to licensing requirements  and procedures applicable in EC Member 
States. For lawyers providing le gal services in respect of public internat ional law and foreign law, these may take inter alia the form of compliance with local codes of 
ethics, use of home title (unless recognition with the host titl e has been obtained), insuran ce requirements, simple registrati on with the host country Bar or a 
simplified admission to they host country Bar through an aptitude  test and a legal or professional domicile in the host country . Legal services in respect of EC law 
shall in principle be carried out by or th rough a fully qualified lawyer admitted to th e Bar in the EC acting personally, and l egal services in respect of the law of a 
Member State of the EC shall in principle be carried out by or through a fully qualif ied lawyer admitted to the Bar in that Mem ber State acting personally. Full 
admission to the Bar in the relevant EC M ember State might therefore be necessary for representation before courts and other co mpetent authorities in the EC since 
it involves practice of national domestic(EC andMember States)  procedural law. However, in some Member states, foreign lawyers not fully admitted to the Bar may 
be allowed to represent in civil proceedings a party being a national or belonging to the State in which the lawyer is entitled  to practice.  
22 Cf. page 4 (par 14) of EC communication to  the WTO of 24 March 2003 on classification of legal services (doc. S/CSC/W/39)   
  TN/S/O/EEC/Rev.1
 Page 43 
Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 FR. In BE, quotas and a nationality condition 
apply for appearing before the “Cour de 
cassation” in no n-criminal cases. In HU, the 
scope of activities allowed for foreign lawyers is 
limited to legal advisory services    
public international law 
and home country law  
CZ, EE, LV, PL, SI, SK: 
Legal Services 
(CPC  861)23.   
Excluding legal advisory 
and legal documentation 
and certification services 
performed by services 
suppliers entrusted with 
public function. (The 
professions of notary, 
“huissier de justice” and 
other “officiers publics et 
ministériels” are excluded 
from these commitments)  1) All Member States except CY, EE,  FR, MT, 
PT, SE, SI: None 
 
CY, MT: Unbound  
EE: Unbound for CPC 861 other than CPC 
86190  
FR, PT, SI: Unbound for drafting of legal 
documents . 
SE: An "advokat"  (see next column) may not 
practice his profession neither in cooperation 
with other persons than other "advokats", nor 
in the form of a limited liability company 
(joint stock company)24. 1) All Member States except AT, CY, DK, EE , FR, 
MT, PT, SE, SI : None 
 AT: Foreign legal advisors are required to be   
members of their national Bar Association;  they 
may use their professional title only with 
reference to the place of registration in their 
home country  
 CY, MT: Unbound  
 DK: Marketing of legal advice activities is 
restricted to lawyers with a Danish licence to 
practise and law firms registered in Denmark. 
Requirement of a Danish legal examination in 
order to obtain a Danish licence.  
                                                      
23 In EE, the category “other legal advisory and inform ation services” (CPC 86190) includes a) practice of public  international law and b) practice of law of 
jurisdiction where service supplier qualifies as a lawyer under a relevant authority of this jurisdiction. Such consultancy excludes the following : (i) appearing for a person other 
than himself or herself as attorney in any court, or before any magistrate or other judicial o fficer of the Republic of Estonia; (ii) pr eparing any instrument effecting the transfer 
or registration of title to real estate located in Estonia; ( iii) preparing any will or trust in strument effecting the disposit ion of any property located in the Republ ic of Estonia 
and owned by a resident thereof, or any instrument relating to the administration of such proper ty; (iv) preparing any instrume nt in respect of the marital or parental relations, 
rights or duties of a resident of the Republic of Estonia, or t he custody or care of children of such a resident (otherwise acco rding to CPC 86190)   
24 Limited liability companies are allowed, subject to certain conditions.   TN/S/O/EEC/Rev.1 
Page 44 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
   EE: Unbound for CPC 861 other than CPC 86190  
 FR, PT , SI: Unbound for d rafting of legal 
documents.   
   SE: Admission to the Bar, necessary only for 
None except for the protection of the use of the 
Swedish title "advokat" (lawyer/solicitor/barrister), which requires 
membership in the Swedish Bar Association. 
Swedish law exam or equivalent education and 
practical experience, citizenship and  is subject to 
a residency requirement  are required for such 
membership25.  
 2) All Member States except CY, MT : None 
 
 CY, MT: Unbound  2) All Member States except CY, MT : None 
 
     CY, MT: Unbound   
 3) All Member States except AT, BE, CY, CZ, 
DK, DE, EE, EL, FR, FI , HU, IT, IE, LV, 
MT, PL, PT, SE, SI, SK, UK: None 3) All Member States except AT, CY, CZ, DK, EE, 
MT, SE, SI, SK : None FR: Host country law 
and international 
law (including EC 
law) are opened to 
the Members of the 
regulated legal and 
judicial 
profession.26 
                                                      
25 When not appearing under the title "advokat" foreign lawyers may freely offer legal advice ac tivities.  
26 Access to these professions is governed by the French law No. 90 -1259 of 31 December 1990 which opens the entire range of legal and judicial activities.   
  TN/S/O/EEC/Rev.1
 Page 45Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 AT, CY, MT : Unbound  Provision only 
through any form of association between 
lawyers under the conditions imposed by the 
lawyer’s Act (e.g. RAO and EuRAG). Foreign lawyers’ (who must be fully 
qualified in their home  country) equity 
participation and shares in the operating result of any law firm may not exceed 25 per 
cent. They may not have decisive influence in 
decision-making. 
 AT, CY, MT : Unbound  
 
 CZ: Barristers  and commercia l lawyers in Czech 
law are required to be graduates of Czech 
universities  LU:  Host country law 
and international 
law (including EC 
law) subject to 
registration as 
"avocat" at the 
Luxembourg Bar.  
 BE, CY, DK, EL, IT, IE, MT, PT and UK: 
Commercial presences Partnerships  
providing legal services  in respect of host 
country  domestic ( and  EC and Member 
States) law shall take any of the legal forms 
allowed under the national law of the 
relevant Member State (e.g. “società tra 
avvocati” in IT, “société de droit civile” 
without limitation of liability in BE). For 
barristers in IE and UK, sole proprietorship only.  
 CZ: No limitation involving foreign law. For 
activities involving natio nal law acceptance in 
the Czech Bar Association  or in the Czech 
Chamber of Comme rcial Lawyers is required  DK: Marketing of legal advice activities is 
restricted to law firms registered in Denmark.  
Only lawyers with a Danish  licence to practise 
and law firms registered in Denmark may own 
shares in a Danish law firm.  Only lawyers with a Danish licence to practise may sit on the board 
or be part of the management of a Danish law 
firm. Requirement of a Danish legal 
examination in order to obtain a Danish 
licence.  
 EE: None for CPC 86190. Unbound for CPC 
861 other than CPC 86190 .   TN/S/O/EEC/Rev.1 
Page 46 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 DE:  Access subject to acceptance into a Bar 
Association according to the "Federal Lawyers 
Act" which requires establishment which is 
restricted to   Only sole proprietorship or 
partnership in any of the legal forms allowed 
by the Bundesrechtsanwaltsordnung  only 
  SE: Admission to the Bar, necessary only for 
None except for the protection of the use of 
the Swedish title "advokat" 
(lawyer/solicitor/barrister), which requires 
membership in the Swedish Bar Association. 
Swedish law exam or equivalent education 
and p ractical experience, citizenship and  is 
subject to a residency requirement  are 
required for such membership .27  
 
  EE: None for CPC 86190 . For CPC 861 other 
than CPC 86190, comm ercial presence is 
restricted to sole proprietorships or to law firms 
with limited liability, in which cases permission is needed from the Bar Association 
(Advokatuur). Accordin g to the Bar Statute 
/Advokatuuri põhimäärus) only Estonian 
nationals are allowed to  establish a lawyer’s 
office. To get accepted into the Bar Association 
the following requirements should be met: a) 
two years’ work experience as an assistant to a 
barrister at law; b) passing a relevant 
examination; c) work for three years as a 
senior assistant. After that it is possible to pass 
a lawyer’s exam (excellent knowl edge of the 
Estonian law and excellent proficiency in the 
Estonian language are required). Notaries 
Public are persons performing a public service; 
they are appointed by the Ministry of Justice  SI: Conditions for acceptance into the Bar 
Association for law yers who are not 
Slovenian nationals and have a licence to 
practice in another Member, have to have a 
certificate of knowledge of the Slovenian law 
and must be proficient in the Slovenian 
language  
 
 SK: Barristers and commercial lawyers in 
Slovak law are r equired to be graduates of 
Slovak universities   
                                                      
27 When not appearing under the title "advokat" foreign lawyers may freely offer legal advic e activities.   
  TN/S/O/EEC/Rev.1
 Page 47Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 FR: Provision through SEL (anonyme, à 
responsabilité limitée ou en commandite par 
actions) or SCP only. In a SEL or SCP 
providing legal services in respect of French 
or EC law, at least 75% of the partners 
holding at least 75% of the shares shall be 
lawyers fully admitted  to the Bar in FR. 
 FI:  When practising legal services as a member 
of the General Bar Association,  Finnish 
citizenship and residency in Finland are 
required  
 HU: Commercial presence should take the form 
of a common firm (közös ügyvédi iroda) with 
a Hungarian attorney (ügyvéd) or a 
representative office. Advisory services may 
only be provided on the basis of a 
collaboration contract concluded with a 
Hungarian attorney or law firm.    TN/S/O/EEC/Rev.1 
Page 48 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 LV:None  for consultancy on home country and 
public international law. For CPC 861 other 
than consultancy on home country and public 
international law, licence issued by the 
Ministry of Justice and knowledge of Latvian 
language required. Li censed lawyer can 
provid e all legal services, except representation 
in criminal proceedings. Representation in 
criminal proceedings permitted only to sworn 
solicitors. Nationality requirement for sworn 
solicitors and sworn notaries.  Sworn solicitors 
and sworn notaries have to be at least 25 years 
old, having knowledge of Latvian language, 
graduated form University of Latvia or from 
other university recognized as equal by the 
Faculty of Law, University of Latvia, and 
having practical experience. Sworn solicitors 
have to pass examin ation in accordance with 
rules set up by Council of Sworn Solicitors. 
Sworn notaries have to pass examination in 
accordance with order set up by the Minister of 
Justice in cooperation with the Council of 
Sworn  Notaries.      
  TN/S/O/EEC/Rev.1
 Page 49Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 PL: Establishment subject to au thorization .only 
in the form of registered partnership (spó łka 
jawna) and limited partnerhsip (spó łka 
komandytowa).  Nationality requirement  
 SE:An "advokat" (see next column) may not 
practice his profession neither in cooperation 
with other persons than other "advokats", n or in 
the form of a limited liability company (joint 
stock company are not premitted)28. 
Exemptions may be granted by the Swedish 
Bar.   
 SI: Commercial presence is restricted to sole 
proprietorship or to a law firm with unlimited 
responsibility (partnership) only. Only lawyers 
with licence to practice may be partners. For 
activities involving na tional law acceptance 
into the Bar Association ("Odvetni{ka zbornica 
Slovenije") is required.  Consent of the Bar 
Association is required for the establishment of 
any law firm. Conditions for acceptance into 
the Bar Association for lawyers who are not 
Slovenian nationals and have a licence to 
practice in an another Member, have to have a 
certificate of knowledge of the Slovenian law 
and must be proficient in the Slove nian 
language. Notaries public are persons 
performing a public services. Concession rights 
can be acquired by licence.    
                                                      
28 Limited liability companies are allowed, subject to certain conditions.   TN/S/O/EEC/Rev.1 
Page 50 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 SK: No limitation involving foreign law. For 
activities involving national law acceptance in 
the Slovak Bar Association or in the Slo vak 
Chamber of Commercial Lawyers is required  
Commercial presences practicing domestic 
(EC and member States) law only through 
sole proprietorship or partnerships in any of 
the legal forms allowed by the Act on 
Advocacy    
 4) ICT, and  BV, CSS and IP  
 All Member States except CY, LU,  LV, LT  
MT: Unbound except as indicated above and 
in the horizontal section and subject to the 
following specific limitations: 
 AT: Unbound except as indicated 
below:  at the request of a 
consumer, legal advisors may 
temporarily move into the territory 
of Austria in order to supply a specific service. 4) ICT, and  BV, CSS and IP  
All Member States except CY, FI, LV , MT, PL: 
Unbound except as indicated above and in the 
horizontal section and s ubject to the following 
specific limitations:  
AT: Unbound except as indicated in the 
Market access column. Foreign legal 
advisors are required to be members of their 
national Bar Association ; they may use 
their professional title only with reference to 
the place of registration in their home 
country.    
  TN/S/O/EEC/Rev.1
 Page 51Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 FR: Legal advice activities and drafting  
of legal documents as a main 
activity and for the public, are 
reserved to the members of the 
regulated legal and judicial 
professions29. These activities may 
also be exercised as a secondary 
activity to th e principal activity by 
members of other regulated 
professions or by qualified 
persons.  
FI: When practicing legal services as a 
member of the General Bar 
Association, Finnish citizenship 
and residency in Finland are 
required . DK: Marketing of legal advice activities is 
restricted to lawyers with a Danish license to 
practise.  Requirement of a Danish legal 
examination in order to obtain a Danish licence to practise. 
SE: Admission to the Bar, necessary only 
for None except for the protection of 
the use 
of the Swedish title "advokat" 
(lawyer/solicitor/barrister), which requires 
membership in the Swedish Bar Association. 
Swedish law exam or equivalent education 
and practical experience, citizenship and  is 
subject to a residency requirement  are 
required for such membership .30  
                                                      
29 Access to these professions is governed by the French law N° 90-1259 of 31 December 1990 which opens the entire range of legal and judicial activities.  
30 When not app earing under the title "advokat" foreign lawyers may freely offer legal advice activities.   TN/S/O/EEC/Rev.1 
Page 52 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 EL:  Condition of nationality  
LV:   For CPC 861 other than 
consultancy on home country and 
public international law, licence 
issued by the Ministry of Justice 
and knowledge of Latvian 
language required. Licensed 
lawyer can provide all legal  
services, except representation in 
criminal proceedings. 
Representation in criminal 
proceedings permitted only to 
sworn solicitors. Nationality 
requirement for sworn solicitors 
and sworn notaries.  Sworn 
solicitors and sworn notaries have 
to be at least 25  years old, having 
knowledge of Latvian language, 
graduated form University of 
Latvia or from other university 
recognized as equal by the Faculty 
of Law, University of Latvia, and 
having practical experience. Sworn 
solicitors have to pass examination 
in ac cordance with rules set up by 
Council of Sworn Solicitors. Sworn 
notaries have to pass examination 
in accordance with order set up by 
the Minister of Justice in 
cooperation with the Council of 
Sworn Notaries.  CY, MT: Unbound 
FI, LV, PL:  None  
   
  TN/S/O/EEC/Rev.1
 Page 53Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 PL:  Nation ality requirement  
SE: An "advokat" (see next column) 
may not practice his profession 
neither  in cooperation with other 
persons than other "advokats", nor 
in the form of a limited liability 
company (joint stock company are 
not permitted)31. 
LU: Unbound for the provision of 
legal services in respect of 
Luxembourg’s and EC law    
 CY, LU , MT : Unbound  
 
LV:  For ICT, BV and IP:  Unbound except as 
indicated above and in the horizontal section.  
For CSS:  Unbound. 
LT:  For ICT and BV:  Unbound except as 
indicated above and in the horizontal section.  
For CSS and IP:  Unbound.   
                                                      
31 Limited liability companies are allowed, subject to certain conditions.   TN/S/O/EEC/Rev.1 
Page 54 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 CSS - EJP  
CY, CZ, EE, HU, MT, LT, LV,  PL, SK, 
SI.All Member States  except DE and UK : 
Unbound  
 DE, UK  All Member States except CY, CZ, 
EE, HU, MT, LT, LV , PL, SK, SI . : 
Unbound except as ind icated above and in 
the horizontal section and subject subject to 
the limitations applicable to ICTs and BVs 
and to the following specific limitations:  
 DE, UK: University degree and   
professional and qualifications and three 
years’ professional experienc e in the 
sector.  
 DE: Unbound for activities reserved to 
“Rechtsanwalt”.   CSS - EJP  
 All Member States except CY, CZ, HU, LT, 
LV, MT, PL, SK, SI: Unbound except as 
indicated above and in the horizontal section  
and subject to the limitations applicable to 
ICTs and BVs  
 
 CY, CZ, HU, MT, LT,  PL, SK, SI: Unbound  
 LV:  None.  
 
 
  
 IPs 
 
All Member States: Unbound  IPs 
 
All Member States: Unbound    
  TN/S/O/EEC/Rev.1
 Page 55Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
b) Accounting services 
(CPC 86212 other than 
"auditing services", 
86213, 86219) 1) All Member States except CY, FR, EL,  HU, 
IT, MT, SI: None 
 CY, FR, EL,  HU, IT, MT, SI: Unbound 
 
 
2) All Member States except MT: None 
 MT: Unbound 1) All Member States except AT, FR, EL,  IT, MT, 
SI: None 
 AT: No representation before competent 
authorities 
 FR, EL,  IT, MT, SI:  Unbound 
2) All Member States except MT: None 
 MT: Unbound  
 3) All Member States except AT, CY, DE, FR, 
IT, LV, MT, PT, SI: None 
 AT: Foreign accountants' (who must be 
authorized according to the law of their 
home country) equity participation and 
shares in the operating results of any 
Austrian legal entity may not exceed 25 per cent;  this applies only to non-
members of the Austrian Professional 
Body 3) All Member States except DK, MT: None 
 DK: Foreign accountants may enter into 
partnerships with Danish authorized 
accountants after obtaini ng permission from 
the Danish Commerce and Companies 
Agency. 
 MT: Unbound   TN/S/O/EEC/Rev.1 
Page 56 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 CY:  Access is restricted to natural persons 
who have obtained authorization from 
the Minister of Finance. Authorization is 
subject to economic needs test. The criteria used are analogous to those for 
granting permission for foreign 
investment (listed in horizontal section(, as they apply to this subsector, always 
taking into consideration the 
employment situation in the subsector. Professional associations (partnerships) 
among natural persons is permitted. No 
body corporate is allowed.  
 DE: Provision through a "GmbH & CoKG" 
and "EWIV" is prohibited.   
 FR: Provision through a SEL (anonyme, à 
responsabilité limitée ou en commandite 
par actions) , AGC or SCP only. 
IT: Access is restricted to natural persons. 
Professional association (no 
incorporation) among natural persons 
permitted.    
  TN/S/O/EEC/Rev.1
 Page 57Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 LV: The owner of shares or the head of a firm 
should be qualified as  a sworn auditor in 
Latvia. Sworn auditors can be perso ns 
no younger than 25 years and: a) having 
a high school degree in economics or in 
other specialities, if an examination on 
basic economics is passed; b) having at 
least 3 years experience in auditing 
recognized by the Latvian Association of 
Sworn Auditors ; c) which have passed 
qualification examination and acquired 
licence of sworn auditor in accordance 
with requirements of Latvian 
Association of Sworn Auditors; d) 
having excellent reputation  
 MT:  Unbound 
PT: Provision through professional 
establishment only. 
SI: Commercial presence should take the 
form of a juridical person   
 4) ICT, and BV and CSS  
 All Member States except CY, LV, LT, MT: 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 4) ICT, an d BV and CSS  
All Member States except  CY,  FI, LV , MT, PL:  
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations:   TN/S/O/EEC/Rev.1 
Page 58 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 AT: In addition to the horizontal 
commitments at the request of a 
consumer, accountants may 
temporarily move into the territory of Austria in order to supply a 
specific
 service. However, as a rule 
natural persons supplying accounting services are required to have their 
professional center (commercial 
presence) in Austria. For CSS, the 
employer must be member of the 
relevant professional body in the 
home country where such body exists. 
DE: For CSS, unbound for activities 
reserved by law in the 
"Wirtschaftsprüferordnung". AT: Unbound except as indicated in the 
Market Access column . No 
representation before competent 
authorities. 
DK, IT:  Residence requirement. 
  SI:    Unbound except as indicated in the 
Market Access column  
CY, MT: Unbound 
FI, LV, PL: None   
   DK: Citizenship requirement unless 
otherwise provided by the Danish 
Commerce and Comp anies Agency . 
 FR: Condition of nationality. However  
non-EC professionals may be 
permitted to provide services, by a 
decision of the Minister of 
Economics, Finance and Industry 
Budget , in agreement with the 
Minister of Foreign Affairs. The 
requirement of residence cannot exceed 5 years. 
 IT: Condition of nationality for 
 
"Ragionieri -Periti commerciali".     
  TN/S/O/EEC/Rev.1
 Page 59Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
   SI: Limitations on natural persons 
employed by juridical persons only 
CY, MT: Unbound   
 LV, LT:  For ICT and BV: Unbound except as 
indicated in the horizontal section and subject 
to the following specific limitation:  
LV:  The owner of shares or the head of a 
firm should be qualified as a sworn 
auditor in Latvia. Sworn auditors can 
be persons no younger than 25 years 
and: a) having a high school degree  in 
economics or in other specialities, if 
an examination on basic economics is 
passed; b) having at least 3 years 
experience in auditing recognized by 
the Latvian Association of Sworn 
Auditors; c) which have passed 
qualification examination and 
acquired l icence of sworn auditor in 
accordance with requirements of 
Latvian Association of Sworn 
Auditors; d) having excellent 
reputation  
 For CSS:  Unbound.     TN/S/O/EEC/Rev.1 
Page 60 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 CSS - EJP  
CY, CZ, EE, HU, MT, LT, LV , PL, SK, SI .: 
All Member States except AT, DE, LU, NL, 
UK, SE: Unb ound  
 AT, DE, LU, NL, UK, SE  All Member 
States except CY, CZ, EE, HU, MT, LT, 
LV, PL, SK, SI : Unbound except as 
indicated in the ho rizontal section and 
subject to the limitations applicable to 
ICTs and BVs and  to the following specific 
limitations:           CSS - EJP  
 All Member States except CY, CZ, HU, LT, LV,  
MT, PL, SK, SI: Unbound except as indicated in 
the horizontal section and subject to the 
limitations applicable to ICTs and BVs  
 CY, CZ, HU, LT, MT , PL, SK, SI: Unbound  
 LV:  None   
 AT, DE, NL, U K, SE: 
University degree and 
professional qualifications and 
three years' experience in the 
sector.  
AT: Examination before the 
Austrian professional body.  
The employer must be member 
of the relevant professional 
body in the home country where 
such body ex ists. 
 DE: Unbound for activities 
reserved by law in the 
"Wirtschaftsprüfer ".   
 IPs 
All Member States: Unbound IPs 
All Member States: Unbound   
  TN/S/O/EEC/Rev.1
 Page 61Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
b) Auditing services32 33 
 (CPC 86211 and 86212 
other than accounting 
services) 1) All Member States except AT, CZ, EE, LV, 
LT, PL, SE and SK: Unbound 
 AT, CZ, EE, LV, PL, SK: None. 
 LT: None except that auditor’s report must be 
prepared in conjunction with an auditor 
accredited to practice in Lithuania 
 SE: Only auditors approved in Sweden may 
perform legal auditing services in certain legal 
entities, a.o. in all limited companies. Only 
such persons may be shareowners or form partnerships in companies which practice 
qualified auditing (for official purposes). 
Swedish exam, work experience and residency are required for approval. 1) All Member States except AT, CY, CZ, EE, HU, 
LV, LT, PL , SE and SK: Unbound 
 AT: No representation before competent 
authorities;  no audits provided for in specific 
Austrian laws (e.g. joint stock companies law, 
stock exchange law, banking law, etc.) 
 CY, CZ, EE, HU, LV, PL, SK:  None 
 LT: None except that auditor’s report must be 
prepared in conjunction with an auditor 
accredited to practice in Lithuania 
 SE: Residency and Swedish exam required34  
 2)  All Member States except MT: None 
 MT: Unbound 2)  All Member States except MT: None 
 MT: Unbound  
                                                      
32 Explanatory note for Member States of EC -12: Given the fact that co mmercial presence is r equired to exercise any auditing activity, the cross -border mode is 
unbound.  Only established statutory auditors can be approved by the national professional bodies.  Approval is a necessary pre -condition to exercising the activity.  
33 According to Slovene Law, auditing services  are a matter of firms, not natural persons 
34 Foreign exams and experience giving equivalent competence are recognized .  TN/S/O/EEC/Rev.1 
Page 62 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 3) All Member States except AT, BE, CY, CZ, 
DE, FR, FI, IT, IE, LV, LT, MT, PT, PL, SE, 
SI, SK: None 
 AT: Foreign auditors' (who must be authorized 
according to the law of their home country) 
equity participation and shares in the operating results of any Austrian legal entity may not 
exceed 25 per cent;  this  applies only to non-
members of the Austrian Professional Body 3) All Member States except DK, MT, SE: None 
 DK : Foreign auditors may enter into 
partnerships with Danish State authorized 
accountants after obtaining  permission from the 
Danish Commerce and Companies Agency. 
 MT: Unbound 
 SE: Residency and Swedish exam required35  
 BE: Provision through a "SA" and "Société en 
commandite" is prohibited. 
 CY: Access is restricted to natural persons 
who  have obtained authorization from the 
Minister of Finance. Authorization is subject to economic needs test. The criteria used are 
analogous to those for granting permission for 
foreign investment (listed in horizontal section(, as they apply to this subsector, 
always taking into consideration the 
employment situation in the subsector. 
Professional associations (partnerships) among 
natural persons is permitted. No body corporate is allowed.   
                                                      
35 Foreign exams and experience giving equivalent competence are recognized .  
  TN/S/O/EEC/Rev.1
 Page 63Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 CZ: Auditing may be provided by natural or 
juridical persons registered in the auditors list 
of the Chamber of Auditors. In case of 
juridical persons at least 60 per cent of capital share or voting rights are reserved to Czech 
nationals 
 DE: Provision through a "GmbH & CoKG" 
and  "EWIV" is prohibited. 
 FR: For statutory audits: provision through 
any company form except SNC, SCS and 
secondary offices. 
 FI: At least one of the auditors of a Finnish 
Liability company must be a Finnish citizen 
resident in Finland    TN/S/O/EEC/Rev.1 
Page 64 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 IT: For access as "Ragionieri-Periti 
commerciali" and "Dottori commerciali", 
access is restricted to natural persons only. 
Professional association (no incorporation) among natural persons permitted. 
 IE:Provision through partnership only. 
 LV: The owner of shares or the head of a firm 
should be qualified as  a sworn auditor in 
Latvia. Sworn auditors can be persons no 
younger than 25 years and: a) having a high 
school degree in economics or in other 
specialities, if an examination on basic 
economics is pa ssed; b) having at least 3 
years experience in auditing recognized by the 
Latvian Association of Sworn Auditors; c) 
which have passed qualification examination 
and acquired licence of sworn auditor in 
accordance with requirements of Latvian 
Association of Sworn Auditors; d) having 
excellent reputation     
  TN/S/O/EEC/Rev.1
 Page 65Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  LT: None, except non less than 75 per cent of 
shares should belong to auditors or auditing 
companies. The establishment is allowed 
through the all kinds of legal forms of companies except Public Stock Corporation 
(AB). Qualification requirements for auditors 
in the country of origin of those auditors or auditing companies should be not lower than 
in Lithuania.  
 MT: Unbound 
 PT: Provision through professional association 
only. 
 PL: Nationality requirement. Foreign auditors 
might practice after confirmation of their 
qualifications.   
   SE: Only auditors approved in Sweden may 
perform legal auditing services in certain legal 
entities, a.o. in all limited companies. Only such persons may be shareowners or form 
partnerships in companies which practice 
qualified auditing (for official purposes). Swedish exam, work experience and residency 
are required for approval. 
 SI: Commercial presence should take the form 
of a juridical person. The share of foreign 
persons in auditing companies may not exceed 49 per cent of the equity. Provision through 
auditing companies only    TN/S/O/EEC/Rev.1 
Page 66 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  SK: Auditing may be provided by natural or 
juridical persons registered in the auditors list 
of the Chamber of Auditors. In case of 
juridical persons at least 60 per cent of capital share or voting rights are reserved to Slovak 
nationals   
 4) ICT and BV  
 All Member States except CY, MT: Unbound 
except as indicated in the horizontal section and 
subject to the following specific limitations: 
 AT: In addition to the horizontal 
commitments at the request of a 
consumer, auditors may temporarily 
move into the territory of Austria in order to supply a specific
 service. However, as 
a rule natural persons supplying auditing 
services are required to have their 
professional center (commercial 
presence) in Austria. 4) ICT and BV  
All Member States except  CY, FI, LV , MT, PL : 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 
AT: Unbound except as indicated  in the 
Market Access column . No representation 
before competent authorities;  no audits provided for in specific Austrian laws (e.g. 
joint stock companies law, stock exchange 
law, banking law, etc.)   
  TN/S/O/EEC/Rev.1
 Page 67Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 DK: Citizenship condition, unless 
otherwise provided by the Danish 
Commerce and Comp anies Agency. 
ES, EL: Conditions of nationality for 
statutory auditors. 
ES: Audit companies: Administrators, 
directors and partners of companies 
other than those covered by the 8th EEC directive on company law, must fulfil a 
nationality condition.  DK: Residence requirement. 
       IT, PT: Residence requirement for 
individual auditors. 
 SE: Residency and Swedish exam required.36 
CY, MT: Unbound 
FI, LV, PL: None   
 FI: At least one of the auditors of a 
Finnish Liability company must be a 
Finnish citizen resident in Finland 
IT:  Nationality requirement for 
"Ragionieri -Periti commerciali" .  Audit 
companies: administrators and auditors in 
"società di revisions" other than those 
covered by the 8th EEC directive on company law, must fulfil a nationality 
condition.   
                                                      
36 Foreign exams and experience giving  equivalent competence are recognized.   TN/S/O/EEC/Rev.1 
Page 68 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 LV: The owner of shares or the head of a 
firm should be qualified as a sworn 
auditor in Latvia. Sworn auditors can be 
persons no younger than 25 years and: a) 
having a high school degree in 
economics or in other specialit ies, if an 
examination on basic economics is 
passed; b) having at least 3 years 
experience in auditing recognized by the 
Latvian Association of Sworn Auditors; 
c) which have passed qualification 
examination and acquired licence of 
sworn auditor in accordan ce with 
requirements of Latvian Association of 
Sworn Auditors; d) having excellent 
reputation    
 PL: Nationality requirement.  Foreign 
auditors might practice after confirmation 
of their qualifications. 
SE: Only auditors approved in Sweden 
may perform legal auditing services in 
certain legal entities, a.o. in all limited 
companies. Only such persons may be shareowners or form partnerships in 
companies which practice qualified 
auditing (for official purposes). Swedish exam, work experience and residency are 
required for approval. 
SI: Limitations on natural persons 
employed by juridical persons only 
CY, MT:  Unbound    
  TN/S/O/EEC/Rev.1
 Page 69Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 CSS – EJP  
All Member States: Unbound 
 CSS – EJP 
All Member States ex cept EE, LV: Unbound  
EE:   Unbound except as indicated in the 
horizontal section.  
LV:  None. Unbound except as indicated in the 
horizontal section  
 IPs 
 
All Member States: Unbound  IP 
 
All Member States: Unbound   
b) Bookkeeping services 
 (CPC 86220) 1) All Member States except CY, FR, FI, EL, 
HU, IT, MT, SI: None 
 CY, FR, FI, EL, HU, IT, MT, SI: Unbound. 
 
2) All Member States except FI, MT: None 
 FI, MT: Unbound 1) All Member States except AT, FR, FI, EL, IT, 
MT, SI: None 
 AT: No representation before competent 
 authorities 
 FR, FI, EL, IT, MT, SI:  Unbound. 
2) All Member States except FI, MT: None 
 FI, MT: Unbound.   TN/S/O/EEC/Rev.1 
Page 70 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 3) All Member States except AT, CY, FR, FI, IT, 
LV, MT, SI: None 
 AT: Foreign accountants (who must be 
authorized according to the law of their home 
country) equity participation and shares in the 
operating results of any Austrian legal entity may not exceed 25 per cent;  this applies only 
to non-members of the Austrian Professional 
Body 3) All Member States except FI, MT: None 
 FI, MT: Unbound.  
  CY: Access is restricted to natural persons 
who  have obtained authorization from the 
Minister of Finance. Authorization is subject to economic needs test. The criteria used are 
analogous to those for granting permission for 
foreign investment (listed in horizontal section(, as they apply to this subsector, 
always taking into consideration the 
employment situation in the subsector. 
Professional associations (partnerships) among 
natural persons is permitted. No body corporate is allowed.  
 FR: Provision through a SEL (anonyme, à 
responsabilité limitée ou en commandite par 
actions), AGC  or SCP only. 
 FI, MT: Unbound    
  TN/S/O/EEC/Rev.1
 Page 71Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  IT: Access for natural persons only. 
Professional association (no 
incorporation) among natural persons 
permitted. 
 LV: The owner of shares or the head of a firm 
should be qualified as  a sworn auditor in 
Latvia. Sworn auditors can be persons no 
younger than 25 years and: a) having a 
high school degree in economics or in 
other specialities, if an examination on 
basic economics is passed; b) having at 
least 3 years experience in auditing 
recognized by the Latvia n Association of 
Sworn Auditors; c) which have passed 
qualification examination and acquired 
licence of sworn auditor in accordance 
with requirements of Latvian Association 
of Sworn Auditors; d) having excellent 
reputation  
SI:  Commercial presence should take the 
form of a juridical person.    TN/S/O/EEC/Rev.1 
Page 72 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 4) ICT, and BV and CSS  
All Member States except CY, FI, LV, LT, MT: 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 
AT: in addition to the horizontal 
commitments at the request of a 
consumer, accountants may temporarily move into the territory 
of Austria in order to supply a 
specific
 service. However, as a 
rule natural persons supplying 
bookkeeping services are required 
to have their professional center (commercial presence) in Austria. 
For CSS, the employer must be 
member of the relevant 
professional body in the home 
country where such body exists  4) ICT, and BV and CSS  
All Member States except CY, FI, LV, MT, PL: 
Unbound except as indicated in the horizontal section 
and subject to the following specific limitations : 
AT: Unbound except as indi cated in the Market 
Access column.  No representation before 
competent authorities. 
 IT: Residence requirement for "Ragionieri-Periti 
commerciali". 
    PT: Residence requirement. 
CY, FI, MT: Unbound 
LV, PL: None   
 FR: Condition of nationality. However  
non-EC professionals may be 
permitted to provide services, by a decision of the Minister of 
Economics, Finance and Budget, in 
agreement with th e Minister of 
Foreign Affairs. The requirement 
of residence cannot exceed 5 years. 
IT:
 Condition of nationality for 
 "Ragionieri -Periti commerciali".  
SI:  Limitations on natural persons 
 employed by juridical persons only 
CY, FI, MT: Unbound    
  TN/S/O/EEC/Rev.1
 Page 73Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 LV, LT:  For ICT and BV:  Unbound except as 
indicated in the horizontal section and subject to 
the following specific limitations: 
  LV: The owner of shares or the 
head of a firm should be qualified 
as a sworn auditor in Latvia. 
Sworn auditors can be persons 
no younger than 25 years and: a) 
having a  high school degree in 
economics or in other 
specialities, if an examination on 
basic economics is passed; b) 
having at least 3 years 
experience in auditing 
recognized by the Latvian 
Association of Sworn Auditors; c) 
which have passed qualification 
examina tion and acquired 
licence of sworn auditor in 
accordance with requirements of 
Latvian Association of Sworn 
Auditors; d) having excellent 
reputation  
For CSS:  Unbound.    TN/S/O/EEC/Rev.1 
Page 74 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 CSS - EJP 
CY, CZ, EE, HU, LT, LV, MT , PL, SK, SI  
All Member States except AT: Unbound  
All member States except CY, CZ, EE, HU, 
LT, LV, MT, PL, SK, SI  AT: Unbound 
except as indicated in the horizontal section 
and subject to the limitations applicable to 
ICTs and BVs and to the the following 
specific limitations:  
 AT: University degree and professional 
 qualifications and three years' 
 experience in the sector.  
 AT: Examination before the Austrian 
 professional body.  The employer 
 must be member of the relevant 
 professional body in the home 
 country where such body exists.  CSS - EJP  
   All Member States except CY, CZ, HU, LT, LV, 
MT, PL, SK, SI: Unbound except as indicated in 
the horizontal section  and subject to the 
limitations applicable to ICTs and BVs  
 LV:  None  
 CY, CZ, HU, LT, MT , PL, SK, SI:  Unbound   
 IP 
All Member States: Unbound IP 
All Member States: Unbound  
c) Taxation  Advisory 
Services (CPC 86337) : excluding 
representation in 
Court/tribunals)  1) All Member States except CY, FR, MT, PL, 
SI: None 
 CY: Tax agents must be duly authorized by 
 the Minister of Finance. Authorization 
 is subject to an economic needs test  1) All Member States except AT, FR, MT, PL, SI: 
None 
AT: No representation before competent 
authorities  
                                                      
37 Does not include legal advice and legal representation in taxatio n matters, which are committed und er legal services (part of C PC 861).   
  TN/S/O/EEC/Rev.1
 Page 75Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  FR: Unbound for the drafting of legal 
documents. 
 MT, PL, SI: Unbound 
2) All Member States except MT, PL, SI: None 
 MT, PL, SI: Unbound  FR: Unbound for the drafting of legal 
documents. 
 MT, PL, SI: Unbound 
2) All Member States except MT, PL SI: None 
 MT, PL, SI: Unbound  
 3) All Member States except AT, CY, CZ, FR, 
IT, MT, PL, SI, SK: None 
 AT: Foreign  tax advisors' (who must be 
authorized according to the law of their 
home country) equity participation and 
shares in the operating results of any 
Austrian legal entity may not exceed 25 per cent;  this applies only to non-
members of the Austrian Professional 
Body 3)  All Member States except MT, PL, SI: None 
 MT, PL, SI: Unbound  
  CY: Access is restricted to natural persons 
 who  have obtained authorization from  the Minister of Finance. Authorization is 
 subject to economic needs test. The  criteria used are analogous to those for 
 granting permission for foreign 
 investment (listed in horizontal section(,  as they apply to this subsector, always 
 taking into consideration the employment 
 situation in the subsector. Professional  associations (partnerships) among natural 
 persons is permitted. No body corporate 
 is allowed.    TN/S/O/EEC/Rev.1 
Page 76 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  CZ, SK: Taxation services may be provided by 
natural or juridical persons registered in 
the list of the Chamber of Tax 
Consultants or in the Chamber of Auditors    
 FR: Provision through SEL (anonyme, à 
responsabilité limitée ou en commandite 
par actions) or SCP only. 
  IT: Access for natural persons only. 
Professional association (no 
incorporation) among natural persons 
permitted. 
 MT, PL, SI: Unbound   
 4) ICT and BV  
All Member States except CY, MT, PL, SI: 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 
AT:   In addition to the horizontal 
commitments at  the request of a 
consumer, tax advisors may 
temporarily move into the territory of Austria in order to supply a 
specific
 service. However, as a rule 
natural persons supplying taxation  services are required to have their 
professional center (commercial 
presence) in Austria. 4) ICT and 
BV  
All Member States except CY, FI, LV , MT, 
PL,  SI: Unbound except as indicated in the 
horizontal section and subject to the 
following specific limitations: 
 AT: Unbound except as indicated in the 
Market access column . No representation 
before competent authorities 
 IT, PT: Residence requirement 
 
HU: Permanent residency requirement  
CY, MT, PL, SI: Unbound    
  TN/S/O/EEC/Rev.1
 Page 77Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  FI, LV: None   
 FR: Legal advice activities and drafting 
of legal documents as a main 
activity and for the public, are reserved to the members of the 
regulated legal and judicial 
professions
38.  These activities may 
also be exercised as a secondary 
activity to the principal activity by 
members of other regulated professions or by qualified persons. 
HU: Permanent residency requirement  
IT: Condition  of nationality for 
"Ragionieri -Periti commercia li". 
CY, MT, PL, SI: Unbound   
 CSS - EJP 
All Member States except AT, BE, DE, LU, 
NL, UK, SE: Unbound 
AT, BE, DE, LU, NL, UK, SE: Unbound 
except as indicated in the horizontal section 
but without application of a numerical 
ceiling  and subject to the following specific 
limitations: CSS - EJP 
 All Member States except CY, CZ, HU, LT, LV,  
MT, PL, SK, SI: Unbound except as indicated in 
the horizontal section   
 LV:  None  
 CY, CZ, HU, LT, MT, PL, SK, SI: Unbound   
                                                      
38 Access to these profession s is governed by the French law No. 90-1259 of 31 December 1990 wh ich opens the entir e range of lega l and judicial activities.  TN/S/O/EEC/Rev.1 
Page 78 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  AT, BE, NL, UK, SE:  University degree 
and p rofessional qualifications and three 
years' experience in the sector.  
 AT: Examination before the Austrian 
professional body.   The employer must 
be member of the relevant professional body in the home country where such 
body exists. 
DE:  Unbound except for consulting 
services related to foreign tax law, 
where:  university degree and 
professional, qualifications and three 
years' professional experience in the 
sector.   
 
  
  
 IP 
All Member States: Unbound IP 
All Member States: Unbound  
d) Architectural Services 
 (CPC 8671) 1) All Member States except BE, CY, EL, IT, 
MT, PT, PL, SI:  None 1) All Member States except AT, BE, CY, DE, EL, 
IT, MT, PT, PL:  None   
  TN/S/O/EEC/Rev.1
 Page 79Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 BE, CY, EL, IT, MT, PT, PL, SI:  Unbound.  AT:  None  Unbound except for pure planning 
services;  the submission of plans for 
approval by the competent authorities 
requires co -operation with an established 
supplier of planning services  
 BE, CY, EL, IT, MT, PT, PL:  Unbound. 
 DE: Application of the national rules on fees and 
emoluments for all services which are 
performed from abroad. 
  
 2) All Member States except CY, MT, PL : None 
 CY, MT, PL: Unbound   
 2) All Member States except CY, MT, PL : None 
 
 CY, MT, PL: Unbound   
 3) All Member States except CY , CZ, ES, FR, 
IT, LV,  MT , PT, PL , SK: None 
 CY, MT, PL : Unbound  3) All Member States except CY , EE, MT, PL : 
 None 
 CY, MT, PL: Unbound   
  TN/S/O/EEC/Rev.1 
Page 80  
Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  CZ:   Authorization by the Czech Chamber of 
Architects is required. Authorization by 
analogous foreign institutions may be 
recognized. Natural and juridical 
persons may provide architectural  
services on ly by authorized architects . 
Condition of nationality and residence  is 
required, however exceptions might be 
considered  
 ES: Access is restricted to natural persons.  EE:  None except that at least one responsible 
person (project manager or consultant) must 
be resident of Estonia 
  
  FR: Provision through SEL (anonyme, à 
responsabilité limitée ou en commandite 
par actions) or SCP only. 
 IT, PT: Access is restricted to natural persons. 
Professional associations. (no 
incorporation) among natural persons 
permitted. 
 LV: Practice of 3 years in Latvia in the field of 
projecting and university degree required 
to receive the licence enabling to engage 
in business activity with full range of legal responsibility and rights to sign a 
project          
   
  TN/S/O/EEC/Rev.1
 Page 81Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 SK: Author ization by the Slovak Chamber of 
Architects is required. Authorization by 
analogous foreign institutions may be 
recognized. Natural and juridical 
persons may provide architectural  
services only by authorized architects.  
Condition of nationality and reside nce is 
required, however exceptions might be 
considered    
 4)  ICT, and BV, CSS and IPs  
All Member States except CY, MT,  LT, LV,  
PL: Unbound except as indicated in the 
horizontal section and subject to the 
following specific limitations: 
AT: Commercial p resence required  For 
CSS and IP, unbound execept for pure 
planning services 
FI: For CSS and IP, the natural person 
must demonstrate that s(he) possessess 
special knowledge rel evant to the service 
being supplied  4) ICT, and BV, CSS and IPs  
All Member States except CY, FI, LV , MT, PL : 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 
AT: Unbound except as indicated in the 
Market Access column . 
BE, DE, FR: Use by third country qualified 
professionals of th e professional title is only 
possible on the basis of mutual recognition 
agreements or for BE, with special 
authorization by Royal Decree.  
 
EL, CZ, HU, IT, PL, SK: Residence 
requirement (only for ICTs in EL)   
   EL, PT: Condition of nationality  
FR: Condit ion of nationality unless 
waived by ministerial authorization . CY, MT, PL:  Unbound 
FI, LV: None    TN/S/O/EEC/Rev.1 
Page 82 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 HU: Permanent residency requirement  
CY, MT,  PL: Unbound 
LT:  For ICT and BV:  Unbound except as 
indicated in the horizontal section.  For 
CSS and IP:  Unbound. 
LV:  For ICT, BV and IP:  Unbound except 
as indicated in the horizontal section.  
For CSS:  unbound.    
 CSS - EJP 
 CY, CZ, HU, LT, LV , MT, PL, SK, SI : All 
Member States except DK, ES, EE, LU, NL, 
UK, SE: Unbound  
DK, ES, EE, LU, NL, UK, SE  All Member 
States except CY, CZ, HU, LT, LV, MT, 
PL, SK, SI : Unbound except as indicated in 
the horizontal section and subject to the 
limitations applicable to ICTs and BVs and 
to the following specific limitations:  
AT: Unbound except for pure planning 
services          CSS - EJP 
 All Member States except CY, CZ, HU, LT, 
LV, MT, PL, SK, SI: Unbound except as 
indicated in the ho rizontal section and subject 
to the  following specific limitations  
AT: Unbound except for pure planning 
services  
IT: Residence requirement  
  
 DK, NL, UK, SE:  University degree and 
professional qualifications and three 
years' professional experience in the 
sector .    LV:  None  
  CY, CZ, HU, LT, MT , PL, SK, SI: Unbound    
  TN/S/O/EEC/Rev.1
 Page 83Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  ES: Academic and professional 
qualifications recognized by the national 
authorities and licence delivered by the 
Professional Association .  Unbound for 
CPC 86713, 86714, 86719.  
 EE: Must be providing services as a 
professional (university degree and 
professional qualifications  required) 
with at least five years experience in a 
related field.  
FI: the natural person must demonstrate that 
s(he) possessess special knowledge 
relevant to the service being supplied    
 IPs 
All Member States, except CY, CZ, EE, HU, 
LT, LV, MT, PL, SK, SI : Unbound except 
as indicated in the horizontal sec tion an d 
subject to the limitations applicable to 
CSS-EJP 
 
CY, CZ, EE, HU, LT, LV, MT, PL, SK, SI : 
Unbound  IPs 
All Member States, except CY, CZ, EE, HU, 
LT, LV, MT, PL, SK, SI Unbound except as 
indicated in the horizontal section an d subject 
to the limitat ions applicable to CSS -EJP 
 
CY, CZ, EE, HU, LT, LV, MT, PL, SK, SI : 
Unbound    TN/S/O/EEC/Rev.1 
Page 84 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
e) Engineering services 
(CPC 8672) 1) All Member States except CY, EL, IT, MT, 
PT: None 
 CY, EL, IT, MT, PT: Unbound. 
 
  
2) All Member States except CY, MT : None 
 CY, MT: Unbound   1) All Member States except AT, CY, EL, IT, MT, 
PT, SI: None  
 AT, SI: None  Unbound except  for pure planning 
services;  the submission of plans for approval by 
the competent authorities requires co -operation 
with an established supplier of planning services  
 CY, EL, IT, MT, PT: Unbound 
2) All Member States except CY, MT : None 
 CY, MT: Unbound    
 3) All Member States except CY , CZ, ES, IT, 
MT, PT, SK : None 
 CY, MT: Unbound  
 CZ: Authorization by the Czech Chamber of 
Authorized Engineers and Technicians 
involv ed in Construction is required. 
Authorization by analogous foreign 
institutions may be recognized. Natural 
and juridical persons may provide 
engineering  services only by authorized 
engineers or authorized technicians.  
Condition of nationality and residenc e. 
However exceptions may be considered  
 ES: Access is restricted to natural persons. 3) All Member States except CY , EE, MT : None 
 
       CY, MT: Unbound  
 EE: None except that at  least one responsible 
person (project manager or consultant) must be 
resident of Estonia 
   
  TN/S/O/EEC/Rev.1
 Page 85Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 IT, PT: Access is restricted to natural persons. 
Professional association  (no 
incorporation) among natural persons 
permitted. 
 SK:  Authorization by the Slovak Chamber of 
Authorized Engineers is required. 
Authorization by analogous foreign  
institutions may be recognized. Natural 
and juridical persons may provide 
engineering  services only by authorized 
engineers.  Condition of nationality  and 
residence.    
 4) ICT, and BV, CSS and IPs  
All Member States except CY, MT,  LT, LV : 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 
AT: Commercial presence required  For 
CSS and IP, unbound except for pure 
planning services 
 
FI: For CSS and IP,, the natural person must demonstrate that s(he) possessess 
special knowledge rel evant to the service 
being supplied          
EL: Condition of nationality
 4) ICT, and BV, CSS and IPs  
 All Member States except CY, FI, LV,  MT, PL: 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 
 AT: Unbound except as indicated in the 
market access column   
  
EL, CZ, HU, IT, PT , SK: Residency 
requirements ( for ICTs only in EL) 
 CY, MT: Unbound 
 FI, LV, PL: None    TN/S/O/EEC/Rev.1 
Page 86 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  HU: Permanent residency requirement  
CY, MT :   Unbound 
LT:  For ICT and BV:  Unbound except as 
indicated in the horizontal section.  For 
CSS and IP:  Unbound. 
LV:  For ICT, BV and IP:  Unbound except 
as indicated in the horizontal section.  
For CSS:  unbound.   
 CSS - EJP 
CY, CZ, HU, LT, LV,  MT, PL, SK, SI : All 
Member  States except BE, DK, ES, EE, NL, 
UK, SE: Unbound  
BE, DK, ES, EE, NL, UK, SE  All Member 
States except CY, CZ, HU, LT, LV, MT, 
PL, SK, SI : Unbound except as indicated in 
the horizontal section and subject to the 
limitations applicable to ICTs and BVs and 
to the following specific limitations:  
AT: Unbound except for pure planning 
services          CSS - EJP 
All Member States except CY, CZ, HU, LT, LV, 
MT, PL, SK, SI: Unbound except as indicated in 
the horizontal section  and subject to the  
following specific limitations  
 AT: Unbound except for pure planning 
services  
IT, PT, : Residence requirement  
   
  TN/S/O/EEC/Rev.1
 Page 87Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
   BE, DK, NL, UK, SE:  University degree 
and professional qualifications and three 
years' professional experience in the 
sector.  
  ES: Academic and professional 
qualifications recognized by the national 
authorities and licence delivered by the 
Professional Association.  
 EE: Must be providing services as a 
professional (university degree and 
professional qualifications  required) 
with at least five years experience  in a 
related field.  
 
FI: the natural person must 
demonstrate that s(he) possessess 
special knowledge rel evant to the service 
being supplied  
 UK: Compliance with ENT is required .  LV:  None  
 CY,  CZ, HU, LT, MT , PL, SK, SI: Unbound  
 
  
 IPs 
All Member State s, except CY, CZ, EE, HU, 
LT, LV, MT, PL, SK, SI : Unbound except as 
indicated in the horizontal section an d 
subject to the limitations applicable to CSS -
EJP 
 
CY, CZ, EE, HU, LT, LV, MT, PL, SK, SI : 
Unbound  IPs 
All Member States, except CY, CZ, EE, HU, 
LT, LV, MT, PL, SK, SI Unbound except as 
indicated in the horizontal section an d subject 
to the limitations applicable to CSS -EJP 
 
CY, CZ, EE, HU, LT, LV, MT, PL, SK, SI : 
Unbound    TN/S/O/EEC/Rev.1 
Page 88 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
f) Integrated Engineering 
Services (CPC 8673) 1)  All Member States except CY, EL, IT, MT, 
 PT, PL: None  
 CY, EL, IT, MT, PT, PL: Unbound. 
 
 
2) All Member States except CY, MT, PL : None 
 CY, MT, PL: Unbound  1) All Member States except AT, CY, EL, IT, MT, 
PT, PL, SI: None 
 
AT, SI: None  Unbound except  for pure planning 
services;  the submission of plans for approval by 
the competent authorities requires co -operation 
with an established supplier of planning services  
 
CY, EL, IT, MT, PT, PL: Unbound. 
2) All Member States except CY, MT, PL : None 
 CY, MT, PL: Unbound   
 3) All Member States except CY, CZ,  ES, IT, 
MT, PT, PL, SK : None 
 CY, CZ, MT, PL, SK: Unbound  
 ES: Access is restricted to natural persons. 
 IT, PT:  Access is restricted to natural persons. 
Professional association (no 
incorporation) among natural persons permitted. 3) All Member States except CY, CZ , EE, MT, PL, 
SK: None 
 CY, CZ, MT, PL, SK: Unbound  
 EE: None except that at  least one responsible 
person (project manager or consultant) must be 
resident of Estonia 
   
  TN/S/O/EEC/Rev.1
 Page 89Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 4) ICT, and BV, CSS and IPs  
All Member States except CY, C Z, , MT,  LT, 
LV,  PL, SK: Unbound except as indicated in 
the horizontal section and subject to the 
following specific limitations: 
AT: Commercial presence required  For 
CSS and IP, unbound except for pure 
planning services  
FI: For CSS and IP, the natural person 
must demonstrate that s(he) possessess special knowledge relevant to the 
service being supplied          
EL: Condition of nationality
 4) ICT, and BV, CSS and IPs  
All Member States except CY, CZ,  FI,  LV, MT, 
PL,  SK : Unbound except as indicated in the 
horizontal section and s ubject to the following 
specific limitations: 
AT: Unbound except as indicated in the 
Market Access column.  
CZ, IT, PT,  PL, SK : Residency 
requirements 
CY, CZ , MT, PL, SK : Unbound 
FI, LV: None   
 CY, CZ,  , MT,    PL, SK: Unbound 
LT:  For ICT and BV:  Unbound except as 
indicated in the horizontal section.  For 
CSS and IP:  Unbound. 
LV:  For ICT, BV and IP:  Unbound except 
as indicated in the horizontal section.  
For CSS:  Unbound.     TN/S/O/EEC/Rev.1 
Page 90 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 CSS - EJP 
CY, CZ, HU, LT, LV,  MT, PL, SK, SI : All 
Member States except BE, DK, ES, EE, NL, 
UK, SE: Unbound  
BE, DK, ES, EE, NL, UK, SE  All Member 
States except CY, CZ, HU, LT, LV, MT, 
PL, SK, SI : Unbound except as indicated in 
the horizontal section and subject to the 
limitations applicable to ICTs and BVs a nd 
to the following specific limitations:  
 AT: Unbound except for pure planning 
 services          CSS - EJP 
All Member States except CY, CZ, HU, LT, LV, 
MT, PL, SK, SI: Unbound except as indicated in 
the horizontal section  and subject to the  
following spe cific limitations  
AT: Unbound except for pure planning 
services  
IT, PT, : Residence requirement  
   
  TN/S/O/EEC/Rev.1
 Page 91Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
   BE, DK, NL, UK, SE:  University degree 
and professional qualifications and three 
years' professional experience in the 
sector.  
  ES: Academic and professi onal 
qualifications recognized by the national 
authorities and licence delivered by the 
Professional Association.  
 EE: Must be providing services as a 
professional (university degree and 
professional qualifications  required) 
with at least five years exper ience in a 
related field.  
 
FI: the natural person must 
demonstrate that s(he) possessess 
special knowledge rel evant to the service 
being supplied  
 UK: Compliance with ENT is required .  LV:  None  
 CY, CZ, HU, LT, MT , PL, SK, SI: Unbound  
 
 
   
 IPs 
All Membe r States, except CY, CZ, EE, 
HU, LT, LV, MT, PL, SK, SI : Unbound 
except as indicated in the horizontal 
section an d subject to the limitations 
applicable to CSS -EJP 
 
CY, CZ, EE, HU, LT, LV, MT, PL, SK, SI : 
Unbound  IPs 
All Member States, except CY, CZ, EE, HU, 
LT, LV, MT, PL, SK, SI Unbound except as indicated in the horizontal section and subject 
to the limitations applicable to CSS-EJP 
 
CY, CZ, EE, HU, LT, LV, MT, PL, SK, SI : 
Unbound    TN/S/O/EEC/Rev.1 
Page 92 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
g) Urban Planning and 
Landscape Architectural 
Services (CPC 8674) 1) All Member States except BE, CY, EL, HU, 
IT, MT, PT, PL SI: None 
BE, CY, EL, IT, MT, PT, PL, SI: Unbound. 
HU: Unbound for Landscape Architectural 
 Services 1) All Member States except AT, BE, CY, DE, EL, 
HU, IT, MT, PT, PL, SI: None 
AT: None  Unbound except for pure planning 
services;  the submission of plans for 
approval by the competent authorities 
requires co -operation with an established 
supplier of planning services.  
  BE, CY, EL, IT, MT, PT, PL, SI: Unbound. 
DE: Application of the national rules on fees and 
emoluments for all services which are 
performed from abroad. 
HU: Unbound for Landscape Architectural 
Services  
 2) All Member States except CY, HU, MT, PL,  
SI: None 
 CY, MT, PL, SI: Unbound  
 HU: Unbound for Land scape Architectural 
Services  2) All Member States except CY, HU, MT, PL, SI : 
None 
 CY, MT, PL, SI: Unbound  
 HU: Unbound for Land scape Architectural 
Services    
  TN/S/O/EEC/Rev.1
 Page 93Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 3) All Member States except CY , CZ, HU, IT, 
LV, MT , PT, PL, SI , SK: None 
 CY, MT, PL, SI: Unbound  
 CZ: Authorization by the Czech Chamb er of 
Architects is required. Authorization by 
analogous foreign institutions may be 
recognized. Natural and juridical 
persons may provide architectural  
services only by authorized architects . 
Condition of nationality and residence  is 
required, however ex ceptions might be 
considered  
 HU: Unbound for Land scape Architectural 
Services 3) All Member States except CY,  EE, HU, MT, PL, 
SI: None 
 CY, MT, PL, SI: Unbound  
 EE:  None except that at least one responsible 
 person (project manager or consultant) must 
 be resident of Estonia 
HU:  Unbound for Land scape Architectural 
Services 
  
  IT, PT: Access is restricted to natural persons. 
Professional association (no 
incorporation) among natural persons 
permitted. 
 LV: None for Urban Planning Services. For 
Landscape Architectural Services, 
practice of 3 years in Latvia in the field of projecting and university degree 
required to receive the licence enabling 
to engage in business activity with full range of legal responsibility and rights to 
sign a project     TN/S/O/EEC/Rev.1 
Page 94 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  SK: Authorization by the Slovak Chamber of 
Architects is required. Authorization by 
analogous foreign institutions may be 
recognized. Natural and juridical 
persons may provide architectural  
services only by authorized architects.  
Condition of nationality and re sidence  is 
required, however exceptions might be 
considered    
 4) ICT, and BV, CSS and IPs  
 All Member States except CY, , MT,  PL, SI : 
 Unbound except as indicated in the horizontal 
AT:  Commerc ial presence required  For 
CSS and IP, unbound execept for pure 
planning services 
FI: For CSS and IP, the natural person 
must demonstrate that s(he) possessess 
special knowledge rel evant to the service 
being supplied 
EL, PT: Condition of nationality . 4) ICT, and BV, CSS and IPs  
All Member States except CY, FI, LV , MT,  PL, 
SI: Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 
AT: Unbound except as indicated in the 
market access column  
BE, DE: Use by thir d country qualified 
professionals of the professional title is 
only possible on the basis of mutual 
recognition agreements or, for BE, with 
special authorization by Royal Decree.  
HU: Unbound for Land scape Architectural 
Services  
EL, CZ, HU, IT, PL, SI, SK: Residence 
requirement ( for ICTs only in EL)   
  TN/S/O/EEC/Rev.1
 Page 95Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 HU: Permanent residency requirement 
for Urban Planning Services. HU:  
Unbound for Landscape Architectural 
Services 
CY, , MT,  PL,  SI: Unbound 
LT:  For ICT and BV:  Unbound except as 
indicated in the horizontal section.  For 
CSS and IP:  Unbound. 
LV:  For ICT, BV and IP:  Unbound except 
as indicated in the horizontal section.  
For CSS:  unbound.  CY, MT, PL, SI : Unbound 
 FI, LV: None   
 CSS - EJP 
 CY, CZ, HU, LT, LV,  MT, PL, SK, SI : All 
Member States except DK, ES, EE, LU, NL, 
UK, SE: Unbound  
DK, ES, EE, LU, NL, UK, SE  All Member 
States except CY, CZ, HU, LT, LV, MT, 
PL, SK, SI : Unbound except as indicated in 
the horizontal section and subject to the 
limitations applicable to ICTs and BVs and 
to the following spe cific limitations:  
AT: Unbound except for pure planning 
services          CSS - EJP 
 All Member States except CY, CZ, HU, LT, 
LV, MT, PL, SK, SI: Unbound except as 
indicated in the ho rizontal section and 
subject to the  following specific 
limitations  
 
AT: U nbound except for pure planning 
services  
IT: Residence requirement  
   TN/S/O/EEC/Rev.1 
Page 96 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 DK, NL, UK, SE:  University degree and 
professional qualifications and three 
years' professional experience in the 
sector .   
 ES: Academic and professional 
qualifications recognized by the national 
authorities and licence delivered by the 
Professional Association .  Unbound for 
CPC 86713, 86714, 86719.  
 EE: Must be providing services as a 
professional (university degree and 
professional qualifications  required) 
with at least five years e xperience in a 
related field.  
FI: the natural person must 
demonstrate that s(he) possessess 
special knowledge rel evant to the service 
being supplied     LV:  None  
  CY, CZ, HU, LT, MT,  PL, SK, SI: Unbound  
 
  
 IPs 
All Member States, except CY, CZ, EE, HU, 
LT, LV, MT, PL, SK, SI : Unbound except as 
indicated in the horizontal section an d 
subject to the limitations applicable to CSS -
EJP 
 
CY, CZ, EE, HU, LT, LV, MT, PL, SK, SI : 
Unbound  IPs 
All Member States, except CY, CZ, EE, HU, 
LT, LV, MT, PL, SK, SI Unbound except as 
indicated in the horizontal section an d subject 
to the limitations applicable to CSS -EJP 
 
CY, CZ, EE, HU, LT, LV, MT, PL, SK, SI : 
Unbound    
  TN/S/O/EEC/Rev.1
 Page 97Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
h) Medical39, Dental and 
Midwives Services 
(CPC 9312, part of 
CPC 93191) 
 1)  All Member States except CZ, HU, LV, LT, 
PL, SE, SI: Unbound 
 CZ, HU, LV, LT, SI: Unbound for Midwives 
Services 
  PL, SE:  None 1) All Member States except CZ, HU, LV, LT, PL, 
SE, SI: Unbound 
 CZ, HU, LV, LT, SI: Unbound for Midwives 
Services 
 PL, SE:  None  
 2)  All Member States except CY, CZ, EE, FI, HU, 
MT,  SI, SK: None 
 
 CY, FI, MT: Unbound. 
 CZ, EE, HU, SI, SK: Unbound for Midwives 
Services 2) All Member States except CY, CZ, EE, FI, HU, 
MT, SI, SK: None 
 
 CY, FI, MT: Unbound 
 CZ, EE, HU, SI, SK: Unbound for Midwives 
Services  
 3) All Member States except AT, CY, CZ, DE, 
ES, EE, FR, FI, HU, IT, IE, LV, LT, MT, PT, 
PL, SE, SI, SK, UK: None  
AT: Unbound for medical and dental services 
other than psychologists and 
psychotherapists; for midwives: access 
restricted to natural persons only. 
CY, EE, FI, MT:  Unbound 3) All Member States except AT, CY, CZ, EE, FI, 
HU, LT, MT , SE, SI, SK: None 
 AT: Unbound for medical and dental services 
 other than psychologists and 
 psychotherapists 
 CY, FI, MT: Unbound 
 CZ, HU, SI, SK: Unbound for Midwives Services  
                                                      
39 For SI, the following activities are excluded: social medicine, sanitary, epidemiological, medical/ecological services; the su pply of blood, blood preparations and 
transplants; autopsy  TN/S/O/EEC/Rev.1 
Page 98 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 CZ, SK: Access to medical and dental services is 
restricted to natural persons only. 
Authorization by the Ministry of Health 
required for foreign natural persons. Unbound for Midwives Services.   
 DE: Access restricted to natural persons only.  
Economic needs test. The economic 
needs tests, when applies, sets a limit on 
the number of services suppliers  (for 
medical doctors and dentists) who are  
authorized to treat members of public 
insurance schemes. Main criteria: local 
demand and population criteria  The 
criterion is shortage of doctors and 
dentists in the given region.  
 ES: Access restricted to natural persons only. 
 FR: Provision through SEL (anonyme, à 
responsabilité limitée ou en commandite 
par actions) or SCP only. 
 HU: Unbound for Midwives Services EE: Unbound for Midwives Services. For Medical 
and Dental Services, unbound except any 
professionals trained outside Estonia are 
required to present a certificate of auxiliary 
training courses of Tartu University. This 
requirement also ap plies to Estonian nationals 
trained abroad  
 LT: Must communicate in Lithuanian language 
(refers to persons employed by a company)  
 SE: Foreign exams giving equivalent competence  
are recognized after a compulsory 
complementary training    
  TN/S/O/EEC/Rev.1
 Page 99Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 IT, PT: Access is restricted to natural persons 
 only. Professional association (no  
 incorporation) among natural persons 
 permitted. 
IE: Access through partnership or natural 
persons only. 
LV:  None for midwives services. For medical 
and dental services, nationality 
requirement. Practice of medical 
profession by foreigners requires the 
permission from local health authority, based on economic needs for medical 
doctors and dentists in a given region 
LT:  For medical and dental services None, 
except supply of service is subject to 
authorization which is based on a health 
services plan established in function of 
needs, taking into account the population and already existing medical and dental 
services. For midwives services, access 
limited to sole proprietorship only and economic needs test may be applied   
 PL: Nationality requirement. Practice of 
medical profession by foreigners requires 
the permission except for midwives.     TN/S/O/EEC/Rev.1 
Page 100 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 SE: Needs test applied to decide the number 
of private practices to be subsidised 
though public funding the social 
security system . 
SI:  Membership of Doctors Association 
required. Conditions for acceptance into 
Doctors Association for doctors who are 
not Slovenian nationals is licence to 
practice in an another Member and have a good command of the Slovenian 
language
40. Unbound for Midwives 
services 
UK: Establishment for doctors under the 
National Health Service is subject to 
medical manpower planning.   
 4) ICT and BV  
All Member States except CY, FI, MT: 
Unbound except as indicated in the horizontal 
section and subject to the following specific limitations: 4) ICT and BV
 
All Member States except  CY, FI, LV, MT:  
Unbound except as indicated in the horizontal 
section and subject to the following specific limitations:  
                                                      
40 Establishment in the form of legal  juridical persons is subject to authorization by Ministry of Health. En try into public Health Network is subject to a concession 
from the Institute of Health Insurance of the Republic of Slovenia.  
  TN/S/O/EEC/Rev.1
 Page 101Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
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Commitments 
 AT: Unbound for medical and dental 
services other than psychologists and 
psychotherapists; for midwives where 
natural persons may establish a professional practice in Austria provided 
that the person concerned has practised 
the profession in question at least three years preceding the setting up of the 
professional practice in Austria 
CZ, EE, HU, SI, SK: Unbound for 
Midwives Services AT: Unbound for medical and dental 
services other than psychologists and 
psychotherapists 
CZ, SK: Condition of residence for medical 
and dental services. Unbound for midwives 
services 
  DK: Residence requirement in order to  
obtain necessary individual authorization 
from the National Board of Health.  
 DE: Condition of nationality for doctors 
and dentists which can be waived on an 
exceptional basis in cases of public 
health interest.  A zero quota for midwives. 
DK: Limited authorization to fulfil a 
specific function can be given for 
maximum 18 months. 
FR: Condition of nationality.  However, 
access is possible within annually 
established quotas. 
EL,
 PT:  Condition of nationality. EE, HU, SI:  Unbound for Midwives 
Services 
IT: Residence requirement. 
LT: Foreigners must pass additional 
qualification exam  
SE: Foreign exams giving equivalent 
competence are recognized after a 
compulsory complementary training  
PL: Foreign medical doctors have limited 
election rights within the professional 
chambers  
CY, FI, MT: Unbound 
LV:  None    TN/S/O/EEC/Rev.1 
Page 102 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 LV: For medical and dental services, 
nationality requirement. Practice of 
medical profession by foreigners 
requires the permission from local health authority, based on economic 
needs for medical doctors and dentists in 
a given region. For midwives services, access restricted to natural persons only. 
Nationality requirement. Economic 
needs determined by the total number of midwives in the given region, authorized 
by local health authorities 
PL: Nationality requirement. Practice of 
medical profession by foreigners 
requires the permission except for midwives. 
CY, FI, MT: Unbound   
 CSS – EJP 
All Member States: Unbound 
 
 
 
 
 
IP 
 
All Member States: Unbound  CSS – EJP 
All Member States ex cept EE, LV: Unbound  
EE:   Unbound except as indicated in the 
horizontal section.  Unbound for Midwives 
services.  
LV:  None. Unbound except as indicated in the 
horizontal section 
IP 
 
All Member States: Unbound    
  TN/S/O/EEC/Rev.1
 Page 103Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
i) Veterinary services 
 (CPC 932) 1) All Member States except FI, LU, LT, PL, SE, 
UK: Unbound 
FI, LU, LT, PL, SE: None. 
UK: Unbound except for veterinary 
laboratory and technical services supplied to 
veterinary surgeons, general advice, 
guidance and information e.g.: nutritional, 
behavioural and pet care  1) All Member States except FI, LU, LT, PL, SE, 
UK: Unbound 
FI, LU, LT, PL, SE: None. 
 
UK: Unbound except for ve terinary laboratory 
and technical services supplied to veterinary surgeons, generla advice, guidance and 
information e.g.: nutritional, behavioural and 
pet care   
 2) All Member States except CY, EE, HU, MT, 
SI: None 
 CY, EE, HU, MT, SI: Unbound 2) All Member States except CY, EE, HU, MT, SI: 
None 
CY, EE, HU, MT, SI: Unbound  
 3) All Member States except AT, CY, CZ, DE, 
DK, ES, EE, FR, HU, IE, IT, MT, PT, PL, SE, 
SI, SK, UK: None 
 AT, CY, EE, HU, MT, SI: Unbound. 3) All Member States except AT, CY, EE, HU, MT, 
SE, SI: None 
 AT, CY, EE, HU, MT, SI: Unbound.   TN/S/O/EEC/Rev.1 
Page 104  
Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 
  
  CZ, SK: Access is restricted to natural persons 
only. Authorization by veterinary 
administration is required 
 DE, DK, ES, PT:  Access restricted to natural 
persons. 
 FR:  Provision through SEL (anonyme, à 
responsabilité limitée ou en commandite 
par actions) or SCP only.  SE:  Foreign exams giving equivalent 
competence are recog nized after a compulsory 
complementary training and examinations   
  IT:  Access restricted to natural persons. 
Professional associations (no 
incorporation) among natural persons 
permitted. 
 IE, UK: Access through partnership or natural 
persons only. 
 PL:  Nationality requirement. Foreign persons 
may apply for permission to practice 
 SE: Needs test applied to decide the number 
of private practices to be subsidized through the social security system.    
  TN/S/O/EEC/Rev.1
 Page 105Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 4) ICT and BV  
All Member States except AT, CY, EE, HU, 
MT, SI: Unbound except as indicated in the 
horizontal section and s ubject to the following 
specific limitations: 
 CZ, DE, FR, EL, PT, SK:  Condition 
of nationality. 
PL: Nationality requirement. Foreign 
persons may apply for permission to 
practice 
AT, CY, EE, HU, MT, SI: Unbound. 
 4) ICT and BV  
All Member States except AT, CY, EE , FI, HU, 
LV, MT, PL, SI: Unbound except as indicated in 
the horizontal section and subject to the following specific limitations :
  
CZ, IT, SK: Residence requirement. 
LT: Foreigners  must pass additional 
qualification exam  
SE: Foreign exams giving equivalent 
competence are recognized after a 
compulsory complementary training and 
examinations.  
AT, CY, EE, HU, MT, SI: Unbound. 
FI, LV, PL: None   
 CSS – EJP 
All Member States: Unbound 
 
IP 
 All Member States: Unbound  CSS – EJP 
All Member States: Unbound 
 
IP 
 All Member States: Unbound    TN/S/O/EEC/Rev.1 
Page 106 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
j) Services provided by 
Nurses, Physiotherapists 
and Paramedical Personnel 
 (All Member States except 
AT and FI: part of CPC 
93191. AT: following 
activities of CPC 9319 are covered: nurses, 
physiotherapists, 
occupational therapists, logotherapists, dieticians 
and nutricians. FI, LV and 
PL: only services provided by nurses – part of CPC 
93191) 1) All Member States except FI, SE: Unbound 
 FI, SE: None 2) All Member States except CY, CZ, EE, HU, 
 MT, SI, SK: None 
 CY, CZ, EE, HU, MT, SI, SK: Unbound  
 1) All Member States except FI, PL, SE: Unbound 
 FI, PL, SE: None  
 
2) All Member States except CY, CZ, EE, HU, MT, 
 SI, SK: None 
 
 CY, CZ, EE, HU, MT, SI, SK: Unbound  
 3) All Member States except AT, CY, CZ, ES, 
EE, FR, HU, IT, LT, MT, PT, PL, SE, SI, SK: 
None 
  AT: Access restricted to natural persons only. 
  CY, CZ, EE, HU, MT, SI, SK:   Unbound 
 ES, PT: Nurses - access restricted to natural 
persons. 
  FR:  Provision through a SEL (anonyme, à 
responsabilité limitée, ou en commandite 
par actions) or SCP only. 3) All Member States except CY, CZ, EE, HU, LT, 
MT, SE, SI, SK: None 
 CY, CZ, EE, HU, MT, SI, SK: Unbound 
 LT: None except as under market access  
 SE:  Foreig n exams giving equivalent 
competence are recognized after a 
compulsory complementary training  
   
  TN/S/O/EEC/Rev.1
 Page 107Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 IT: Nurses - access restricted to natural 
persons. Professional associations (no 
incorporation) among natural persons 
permitted. 
LT:  Access limited to sole proprietorship 
only. Economic needs test may be 
applied 
PL:  Nationality requirement 
SE:Needs test applied to decide the number of 
private practices to be subsidised through the 
social security system.  public funding   
 4) ICT and BV  
All Member States except CY, CZ, EE, HU, MT, 
SI, SK: Unbound except as indicated in the 
horizontal section and s ubject to the following 
specific limitations: 
 AT: Natural persons may establish a 
professional practice in Austria provided 
that the person concerned has practised 
the profession in question at least three 
years preceding the setting up of the professional practice in Austria. 
 DK: Limited authorization to fulfil a 
specific function can be given for 
maximum 18 months. 
 4) ICT and BV
 
All Member States except  CY, CZ, EE, FI, HU,  MT, 
PL, SI, SK: Unbound except  as indicated in the 
horizontal section and s ubject to the following 
specific limitations:  
AT: Unbound except as indicated in the 
Market Access column.  
DK:  Residence requirement in order to 
obtain necessary individual authorization 
from the National Board of Health. 
LV:  Nationality requirements.  Access 
restricted to natural persons only. 
Economic needs determined by the total 
number of nurses in the given region, 
authorized by local health authorities.    TN/S/O/EEC/Rev.1 
Page 108 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  EL, PT, PL:  Condition of nationality. 
 IT: Subject to eco nomic needs test:  
decision is subject to  regional vacancies 
and shortages. 
 LV: Nationality requirement.  Access 
restricted to natural persons only. 
Economic needs determined by the total 
number of nurses in the given region, 
authorized by local health authorities 
CY, CZ, EE, HU, MT, SI, SK: Unbound SE: Foreign exams giving equivalent 
competence are recognized after a 
compulsory complementary training  
CY, CZ, EE, HU, MT, SI, SK: Unbound 
FI, PL: None   
 CSS – EJP 
All Member States: Unbound 
 
IP 
 
All Member States: Unbound  CSS – EJP 
All Member States: Unbound 
 
IP 
 
All Member States: Unbound   
 Supply of pharmaceutical 
goods to the general public 
(pharmacists) 1)  All Member States: Unbound 
2)  All Member States except AT,CY, CZ, EE, 
FI, HU, LT, LV, MT, PL, SE, SI, SK:  None 
 AT, CY, CZ, EE, FI, HU, LT, LV, MT, PL, 
SE, SI, SK: Unbound 1)  All Member States: Unbound 
2)  All Member States except AT,CY, CZ, EE, FI, 
HU, LV, LT, MT, PL, SE, SI, SK: None 
 AT, CY, CZ, EE, FI, HU, LT, LV, MT, PL, SE, 
SI, SK: Unbound   
  TN/S/O/EEC/Rev.1
 Page 109Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 3)41 AT, CY, CZ, EE, FI, HU, LT ,LV, MT, PL, 
SE, SI, SK: Unbound  
 BE, DK, ES, FR, EL, IT, LU, PT:  Monopoly 
for pharmacists of supply of pharmaceuticals 
to the general public. 
 BE, DE, DK, ES, FR, IE, IT, PT:  Economic 
needs test. The economic needs test, when 
applied, sets a limit on the number of 
services suppliers. Main criteria: the population and the geographical density of 
existing pharmacies  
DE, DK, ES, EL, LU, NL, PT:  Access 
restricted to natural persons only. 3) All Member States except AT, CY, CZ, EE, FI, 
HU, LV, LT, MT, PL, SE, SI, SK: None 
AT, CY, CZ, EE, FI, HU, LT, LV, MT, PL, SE, 
SI, SK: Unbound   
 DE:  Establishment of new pharmacies is 
restricted and only possible through the 
take-over of an existing pharmacy -store  
ES, IT: Establishment of new pharmacies is 
subject to an economic needs test.  
FR: Pharmacies are authorized according to 
the needs of the population and within 
established quotas . Access through a 
SEL (anonyme, à responsabilité limitée 
ou en commandite par actions) SNC and 
SARL only.   
                                                      
41 Where the est ablishment of pharmacies is subject to an economic needs test, th e main criteria taken into account are:  the population, the n umber of existing 
pharmacies and their geographical density .  TN/S/O/EEC/Rev.1 
Page 110 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 IT: Access restricted to natural persons. 
Professional association (no 
incorporation) among natural persons 
permitted. 
UK: None    
 4) ICT and BV  
All Member States except AT, CY, CZ, EE, 
FI, HU, LV, LT, MT, PL, SE, SI, SK:  
Unbound except as indicated in the horizontal section and subject to the following specific 
limitations: 
FR: Condition of nationality.  However, 
within established quotas, access for 
third country nationals is possible provided the service provider holds the 
French degree in pharmacy. 
DE, DK, EL:  Condition of nationality. 
AT, CY, CZ, EE, FI, HU, LV, LT, MT, PL, 
SE, SI, SK: Unbound 4) ICT and BV
 
All Member States except  AT, CY, CZ, EE, FI, 
HU, LV, LT, MT, PL, SE, SI, SK: Unbound 
except as indicated in the horizontal section and subject to the following specific limitations:  
  DE, DK, IT, PT:  Residence requirement. 
AT, CY, CZ, EE, FI, HU, LV, LT, MT, PL, SE, 
SI, SK: Unbound  
 CSS – EJP 
All Member States: Unbound 
 
IP 
 All Member States: Unbound  CSS – EJP 
All Member States: Unbound 
 
IP 
 All Member States: Unbound    
  TN/S/O/EEC/Rev.1
 Page 111Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
k) Other     
 Related Scientific and 
Technical Consulting 
Services42 (CPC 8675)  
[see under business services] 
 
  1)
 All Member States except AT, CY, CZ, EE, FI, 
HU, LV, LT , MT, PL, SK, SI, SE: Unbound for 
exploration services.  
 AT, CZ, EE FI, HU, LV, LT, SK, SE: None  
 CY, MT, PL, SI: Unbound  
  2) 
 All Member States except CY, MT, PL, SI: 
None  
 CY, MT, PL, SI: Unbound  1) All Member States except AT, CZ, CY, EE, FI, 
HU, LV, L T, MT, PL, SK, SI, SE: Unbound for 
exploration services.  
 DE: Application of the national rules on fees 
 and emoluments for all surveying services 
 which are performed from abroad.  
 AT, CZ, EE FI, HU, LV, LT, SK, SE: None  
 CY, MT, PL, SI: Unbound  
2)  All M ember States except CY, MT, PL, SI: None  
 CY, MT, PL, SI: Unbound   
 3)  All Member States except CY, ES, FR, IT, MT, 
PT, PL,SI: None:  
 ES: Access to profession of surveyors and 
geologists through natural persons only.  
  FR: "Surveying": Access through a S EL 
(anonyme, à responsabilité limitée ou 
encommandite par actions), SCP, SA 
andSARL only.  3) All Member States except CY, EE, FR, MT, PL, 
SI: None  
 EE: None except that at least one responsible 
person (project manager or consultant) must be 
resident of Est onia 
  FR: "Exploration and prospection services" 
subject to authorization.  
 
CY, MT, PL, SI: Unbound   
                                                      
42 All Member States except AT, CZ, EE, FI, HU, LT, LV, SE and SK: th e service involved excludes related scientific and technical consulting serv ices on operation of 
mines, etc.   TN/S/O/EEC/Rev.1 
Page 112 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  IT: For certain exploration services activities 
related to mining  (minerals, oil, gas, 
etc.),exclusive rights may exist.  
 IT: Access to profession of surveyors and 
geologists through natural persons only.  
Professional association (no incorporation) 
among natural persons permitted.    
  PT: Access restricted to natural persons.  
 CY, MT, PL, SI: Unbound    
 4)  ICT and BV :  
 All Member States except CY, MT , PL, SI: 
Unbound except as indicated in the 
horizontal section and subject to the 
following specific limitations:  
 AT: Commercial presence required.  
 DE: Conditions of nationality for publicly 
appointed surveyors.  
  FR: "Surveying " - operations relating t o the 
establishment of property rights and to land 
law are reserved for EC "experts -géomètres".  
 CY, MT, PL, SI: Unbound  4) ICT and BV :  
 All Member States except CY, FI, MT, LV, PL, 
SI: Unbound except as indicated in the 
horizontal section and subject to the following 
specific limitations:  
  IT, PT: Residence requirement.  
 CY, MT, PL, SI: Unbound  
 FI, LV: None    
  TN/S/O/EEC/Rev.1
 Page 113Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 CSS :  
All Member States except EE: Unbound  
EE: Unbound except as indicated in the 
horizontal section and subject to the following 
limitations:  
EE:  Must be providing services as a 
professional (university degree and 
professional qualifications  required) with at 
least five years experience in a related field..  CSS:  
All Member States except EE, LV:  Unbound  
EE: Unbound except as indicated in the 
horizontal section  
 LV: None  
  
B. Computer and Related 
Services     
 (CPC 84) 
 The EC subscribes to the 
“Understanding on the 
scope of coverage of 
Computer Services – 
(CPC 84)” attached in 
Annex.  1),2),3) All Member States: None 
4) ICT, and  BV,  CSS and IP  
 All Member States except CY, LT, LV  : 
Unbound except as indicated in the 
horizontal section 
 
CY: Unbound  
LT:  For ICT and BV:  Unbound except as 
indicated in the horizontal section.  For CSS 
and IP:  Unbound. 
LV:  For ICT, BV and IP :  Unbound except 
as indicated in the hori zontal section.  For 
CSS:  Unbound 1),2),3) All Member States: None 
4) ICT, and  BV, CSS and IP  
 All Member States except CY, MT: Unbound 
except as indicated in the horizontal section. 
 CY, MT:  Unbound 
  
   TN/S/O/EEC/Rev.1 
Page 114 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
a) Consultancy Services 
relate d to the Installation of 
Computer Hardware (CPC 
841) 
 1),2),3) All Member States except MT : None  
 MT: Unbound  
4) ICT and BV :  
 All Member States except MT : Unbound 
except as indicated in the horizontal section  
 MT: Unbound  1),2), 3) All Member States excep t MT : None  
 MT: Unbound  
4) ICT and BV :  
 All Member States except CY, FI, LV , MT, PL: 
Unbound except as indica ted in the horizontal 
section   
FI, LV, PL: None  
CY, MT: Unbound   
 CSS:  
All Member States:  Unbound except for BE, 
DK, EL, IT, LU, NL, SE where : as indicated 
in the horizontal section and subject to the 
following specific limitations:  
 IT, NL:  Unbound, except for computer 
scientists, systems analysts, 
programmers, software document 
analysts and field engineers where:  
university degree and three ye ars' 
professional experience in the sector.  
  BE, DK, IT, NL, SE:  Unbound, except 
for computer scientists, systems analysts, 
programmers, software document 
analysts and field engineers where:  
university degree and three years' 
professional experience in the sector.  CSS:   
 All Member States except CY, CZ, HU, LT, LV,  
MT, PL, SI, SK : Unbound except as indicated in the 
horizontal section  
 CY, CZ, HU,  LT, MT, PL, SI, SK : Unbound  
 LV: None  
   
  TN/S/O/EEC/Rev.1
 Page 115Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  IT: Compliance with  an economic needs 
test is required.    
   EL:   Unbound, except for computer 
scientists, systems analysts, 
programmers, software document 
analysts where:  university degree and 
five years' professiona l  experience in the 
sector.    
b) Software Implementation 
Services (CPC 842)  
 1),2), 3) All Member St ates except MT : None  
 MT: Unbound  1),2), 3) All Member States except MT : None  
 MT: Unbound  
  
 4)  ICT and BV :  
 All Member States except MT:   Unbound 
except as indicated in the horizontal section  
 MT: Unbound  4) ICT and BV :  
 All Member States except CY, FI, LV , MT, PL: 
Unbound except as indicated in the horizontal 
section  
FI, LV, PL: None  
CY, MT: Unbound    TN/S/O/EEC/Rev.1 
Page 116 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 CSS:  
All Member States:  Unbound except for BE, DK, 
EL, IT, LU, NL, SE where : as indicated in the 
horizontal section and s ubject to the following 
specific limitations:   CSS:  
 All Member States except CY, CZ, HU, LT, LV,  
MT, PL, SI, SK : Unbound except as indicated in 
the horizontal section  
 CY , CZ, HU,  LT, MT, PL, SI, SK : Unbound  
 LV: None   
  IT, NL: Unbound, except for computer 
scientists, systems an alysts, 
programmers, software document 
analysts and field engineers where:  
university degree and three years' 
professional experience in the sector.  
 BE, DK, IT, NL, SE:  Unbound, except 
for computer scientists, systems analysts, 
programmers, software doc ument 
analysts and field engineers where:  
university degree and three years' 
professional experience in the sector.    
  IT:  Compliance with an economic needs 
test is required.  
 EL:  Unbound, except for computer 
scientists, systems analysts, 
programmers , software document 
analysts where:  university degree and 
five years' professiona l  experience in the 
sector.   
 
 
   
  TN/S/O/EEC/Rev.1
 Page 117Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
c) Data Processing Services 
(CPC 843)43 
 1),2), 3) All Member States except LV, MT, SK : 
None  
 MT: Unbound  
 LV: For modes 1 and 2 and with re gard to on -
line information and/or data processing 
(including transaction processing): None 
except for: the provision of enhanced services 
must  be based on facilities provided by 
Lattelekom until 1 January 2003.  
 SK: For mode 3 and with regard to on -line 
information and/or data processing (including 
transaction processing):  license is required  1),2), 3) All Member States except MT : None  
 MT: Unbound  
 
 
  
 
  
 4)  ICT and BV :  
 All Member States except MT :  Unbound 
except as indicated in the horizontal secti on 
 MT: Unbound  4) ICT and BV :  
 All Member States except CY , FI, LV , MT, PL: 
Unbound except as indicated in the horizontal 
section  
 FI, LV, PL: None  
 CY,  MT: Unbound   
                                                      
43 This heading also covers the commitments undertaken by Estonia, Latvia, Lithuania and the Slovak Republic under CPC 843 in Tele communication (sub -item (n) 
on-line information and/or data processing (including transaction processing)).   TN/S/O/EEC/Rev.1 
Page 118 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 CSS:  
 All Member States:  Unbound except for 
BE, DK, EL, IT, LU, NL, SE where:  as 
indicated in the horizontal section and 
subject to the following specific 
limitations:  
 IT, NL: Unbound, except for computer 
scientists, systems analysts, 
programmers, software document 
analysts and field engineers where:  
university degree and three years' 
professional experience in the sector.   CSS:  
 All Member States except CY, CZ, HU, LT, LV , 
MT, PL, SI, SK : Unbound except as indicated in 
the horizontal section  
 CY,  CZ, HU, LT, MT, PL, SI, SK : Unbound  
 LV: None   
   BE, DK, IT, NL, SE:  Unbound, except 
for computer scientists, systems analysts, 
programmers, software document 
analysts and field engineers where:  
university degree and three years' 
professional experience in the sector.  
  IT:  Compliance with an economic needs 
test is required.  
 EL: Unbound, except for computer 
scientists, systems analysts, 
programmers, software document 
analysts where:  university degree and 
five years' professiona l  experience in the 
sector.   
 
 
  
 
   
  TN/S/O/EEC/Rev.1
 Page 119Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
d) Data Base Services 
(CPC  844)   
 1),2), 3) All Member States except MT : None 
 MT: Unbound  
4) ICT and BV :  
All Member States except MT: Unbound 
except as indicated in the horizontal section  
 MT: Unbound  1),2), 3) All Member States except MT : None  
 MT: Unbound  
4) ICT and BV :  
 All Member States except CY, FI, LV , MT, PL: 
Unbou nd except as indicated in the horizontal 
section  
FI, LV, PL: None  
 CY, MT: Unbound    
 CSS:  
All Member States:  Unbound except for BE, 
DK, EL, IT, LU, NL, SE where : as indicated 
in the horizontal section and subject to the 
following specific limitations:  
  IT, NL: Unbound, except for computer 
scientists, systems analysts, 
programmers, software document 
analysts and field engineers where:  
university degree and three years' 
professional experience in the sector.  CSS:   
 All Member States except CY, CZ, HU, LT, LV, 
MT, PL, SI, SK : Unbound except as indicated in 
the horizontal section  
 CY, CZ, HU,  LT, MT, PL, SI, SK : Unbound  
 LV: None    TN/S/O/EEC/Rev.1 
Page 120 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
   BE, DK, IT, NL, SE:  Unbound, except 
for computer scientists, systems analysts, 
programmers, software document 
analysts an d field engineers where:  
university degree and three years' 
professional experience in the sector.  
  IT:  Compliance with an economic needs 
test is required.   
 EL: Unbound, except for computer 
scientists, systems analysts, 
programmers, software document 
analysts where:  university degree and 
five years' professiona l  experience in the 
sector.   
  
 
  
 Maintenance and Repair  
(CPC 845)  
 1),2), 3) All Member States except CY, HU, MT, 
PL: None  
 CY, HU, MT, PL: Unbound  
4) ICT and BV :  
 All Member States except  CY, HU, MT, PL:  
Unbound except as indicated in the horizontal 
section.  
 CY, HU, MT, PL: Unbound  1),2), 3) All Member States except CY, HU, MT, 
PL: None  
 CY, HU, MT, PL: Unbound  
4) ICT and BV :  
 All Member States except CY, FI, HU, LV, MT, 
PL: Unbound ex cept as indicated in the 
horizontal section  
CY, HU, MT, PL: Unbound  
FI, LV: None    
  TN/S/O/EEC/Rev.1
 Page 121Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 CSS 
All Member States: Unbound  
 CSS 
All Member States ex cept EE, LV: Unbound  
EE, LV: Unbound except as indicated in the 
horizontal section  
LV: None   
e) Other Computer Se rvices  
 (All Member States except 
AT: CPC 849  
 AT: CPC 8491only)  1),2), 3) All Member States except CY, HU, MT, 
PL: None  
  CY, HU, MT, PL: Unbound  1),2), 3) All Member States except CY, HU, MT, 
PL: None  
 CY, HU, MT, PL: Unbound   
 4)  ICT and BV :  
 All Me mber States except CY, HU, MT, PL: 
Unbound except as indicated in the horizontal 
section.  
 C Y, HU, MT, PL: Unbound  4) ICT and BV :  
 All Member States except  CY, FI, HU, LV, MT, 
PL: Unbound except as indicated in the 
horizontal section  
 CY, HU, MT, PL: Unbound  
 FI, LV: None    TN/S/O/EEC/Rev.1 
Page 122 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 CSS 
All Member States: Unbound  CSS 
All Member States  except EE, LV: Unbound  
EE, LV: Unbound except as indicated in the 
horizontal section  
LV: None   
  
  TN/S/O/EEC/Rev.1
 Page 123Annex to the Schedule 
Understanding on the scope of coverage of CPC 84 - Computer and Related Services  
CPC 84 covers the basic functions used to provide all computer a nd related services: computer programs defined as the sets of i nstructions required 
to make computers work and communicate (i ncluding their development and implementati on), data processing and storage, and relat ed services, 
such as consultancy and training services for staff of clients.  Technological developments have led to the increased offering of these services as a 
bundle or package of related services that can include some or a ll of these basic functions. For example, services such as web or domain hosting, 
data mining services and grid computing each consist of  a combination of basic computer services functions. 
Computer and related services, regardless of whether they are de livered via a network, including the Internet, include all serv ices that provide:  
• consulting, strategy, analysis, planning, specification, design, development, installation, impl ementation, integration, testin g, debugging, 
updating, support, technical assistance, or management  of or for computers or computer systems; or 
• computer programs defined as the sets of instructions required to  make computers work and communi cate (in and of themselves), p lus 
consulting, strategy, analysis, planning, specification, design, development, installation, impl ementation, integration, testin g, debugging, 
updating, adaptation, maintenance, support, technical assistan ce, management or use of or for computer programs; or 
• data processing, data storage, data  hosting or database services; or 
• maintenance and repair services for office machin ery and equipment, including computers; or, 
• training services for staff of clients, related to computer progr ams, computers or computer systems, and not elsewhere classifi ed.   
Computer and related services enable the provision of other servic es (e.g., banking) by both elect ronic and other means.  Howev er, there is an 
important distinction between the enabling service (e.g., web-hostin g or application hosting) and the content or core service t hat is being delivered 
electronically (e.g., banking). In such cases, the co ntent or core service is not covered by CPC 84.  
 
  TN/S/O/EEC/Rev.1 
Page 124 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
C. Research and Development 
Services     
a) R&D services on natural 
sciences  (All Member 
States except LV: 
CPC 851; 
 LVResearch and 
experimental development 
services on chemistry and 
biology (CPC 85102) 1) 2) 3) All Member States except AT, EE, HU, 
LV, SI: Unbound 
 AT, EE, HU, LV, SI:  None. 
4)  ICT and BV :  
All Member States except AT, EE, HU, LV, SI: 
Unbound  
AT, EE, HU, LV, SI: Unbound except as 
indicated in the ho rizontal section 1) 2) 3) All Member States except AT, EE, HU, 
LV, SI: Unbound 
 AT, EE, HU, LV, SI:  None. 
4)  ICT and BV  
 All Member States except AT, EE, HU, LV, SI: 
Unbound  
 AT, EE, HU, LV,  SI: Unbound except as 
indicated in the ho rizontal section 
 LV: None   
 CSS-EJP:  
All Member States except FR :  Unbound. 
FR :  except for FR :   Unbound except 
concerning the temporary entry of researchers , 
where  as indicated in the horizontal section but 
without application of a numerical ceiling  and 
subject to the following specific limitations: CSS-EJP :  
All Member States except CY, CZ, HU, LV, 
LT, MT, PL, SK, SI: Unbound except as 
indicated in the ho rizontal section 
CY, CZ, HU, LT, MT, PL, SK, SI: Unbound 
LV: Non e  
 - The researchers are in possession 
of an employment contract from a 
research body.  
   
  TN/S/O/EEC/Rev.1
 Page 125Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  -The work permit is delivered for a 
period not exceeding nine months 
renewable for the duration of the contract. 
- Without application of a 
numerical ceiling.  However, 
compliance with an economic needs 
test is required.  Main criteria: 
assessment of the labour market 
situation in the professional activity 
concerned in the geographical area where the service is to be provided.  
- The research body must pay a tax 
to the International Migration Office.   
 IP: 
All Member States:  Unbound. 
Other:  
All Member States except HU: Unbound  
HU:  Personalities of internationally recognised 
reputation who have been invited by  scientific 
research institutes for the duration of the invitation.  IP:  
 All Member States:  Unbound. 
 Other:  
 All Member States except HU: Unbound
  
HU: Unbound except for measures concerning 
the category of natural persons referred to in 
the Market Access column.   TN/S/O/EEC/Rev.1 
Page 126 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
b) R & D Services on Social 
 Sciences and Humanities  
 (CPC 852) 1) All Member States except MT, PL : None 
 MT, PL: Unbound   
2) All Member States except MT, PL : None 
 MT, PL: Unbound  1) All Member States except MT, PL : None 
 MT, PL: Unbound   
2) All Member States except MT, PL : None 
 MT, PL: Unbound   
 3) All Member States except IT, MT,  PT, PL : 
None 
 IT: Access to the profession of psychologist is 
restricted to natural persons only.  Professional 
association (no incorporation) among natural 
persons is permitted. 
 PT: Access to the professi on of psychologist is 
restricted to natural persons only. 
 MT, PL: Unbound  3) All Member States except MT, PL : None 
 MT, PL: Unbound   
 4) ICT and BV   
All Member States except CY , MT, PL: 
Unbound except as indicated in the horizontal 
section 
 CY , MT, PL: Unbound 4)  ICT and BV  
 All Member States except CY, FI, LV,  MT, PL : 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 
IT, PT: Residence requirement for 
psychologists. 
 FI, LV: None  
 CY, MT,  PL: Unbound   
  TN/S/O/EEC/Rev.1
 Page 127Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 CSS-EJP  
All Member States except FR, LU :  Unbound. 
FR, LU:  except for FR and LU where:  
Unbound except concerning the temporary entry 
of researchers , where  as indicated in the 
horizontal section but without application of a 
numerical ceiling  and subject to the following 
specific limitations for FR : 
FR: The researchers ar e in possession of 
an employment contract from a research 
body. 
- The work permit is delivered for a 
period not exceeding nine months 
renewable for the duration of the 
contract. 
- Without application of a 
numerical ceiling.  However, 
compliance with an economic needs 
test is required.  Main criteria: 
assessment of the labour market 
situation in the professional activity concerned in the geographical area 
where the service is to be provided.  
- The research body must pay a tax 
to the International Migration Office.  CSS-EJP   
All Member States except CY, CZ, HU, LV, 
LT, MT, PL, SK, SI: Unbound except as 
indicated in the ho rizontal section 
CY,  CZ, HU, LT, MT, PL, SK, SI: Unbound 
LV: None  
 
 
  
 
 
 
 
    TN/S/O/EEC/Rev.1 
Page 128 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  IP:  
All Member States:  Unbound.  
Other:  
All Member States except HU: Unbound  
HU:  Personalities of internationally recognised 
reputation who have been invited by  
scientific research institutes for the 
duration of the invitation.  IP:  
 All Member States:  Unbound. 
 Other:  
 All Member States except HU: Unbound  HU:  Unbound except for measures concerning 
the category of natural persons referred to in 
the Market Access column.   
c)  Interdisciplinary R & D 
services (CPC 853) 1) 2) 3) All Member Stat es except AT, EE, HU, SI: 
Unbound 
 AT, EE, HU, SI: None. 4) ICT and BV
  
 All Member States except AT, EE, HU, SI: 
Unbound 
 AT, EE, HU, SI: Unboun d except as indicated 
in the horizontal section 1) 2) 3) All Member States except AT, EE, HU, 
SI: Unbound 
 AT, EE, HU, SI: None. 4) ICT and BV
 
 All Member States except AT, EE, HU, SI: 
Unbound 
 AT, EE, HU, SI: Unboun d except as indicated 
in the horizontal section  
 CSS-EJP:  
All Member States except FR :  Unbound. 
FR:  except for FR where:  Unbound except 
concerning the temporary entry of 
researchers , where  as indicated in the 
horizontal section but without application 
of a numerical ceiling  and subject to the 
following specific limitations:  CSS -EJP:  
 All Member States except CY, CZ, HU, LV, 
LT, MT, PL, SK, SI: Unbound except as indicated in the ho rizontal section 
 CY, CZ, HU, LV, LT, MT, PL, SK, SI: 
Unbound   
  TN/S/O/EEC/Rev.1
 Page 129Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 - The researchers are in possession 
of an employment contract from a 
research body. 
- The work permit is delivered for 
a period not exceeding nine months 
renewable for the duration of the 
contract. 
- Without application of a 
numerical ceiling.  However, 
compliance with an economic needs 
test is required.  Main criteria: 
assessment of the labour market 
situation in the professional activity 
concerned in the geographical area 
where the service is to be provided . 
- The research body must pay a tax 
to the International Migration Office.  
 
 
  
 
  
  IP:  
 All Member States:  Unbound.  
Other:
 
All Member States except HU: Unbound 
HU: Personalities of internationally recognised 
reputation who have been invited by  
scientific research institutes for the duration of the invitation.. IP: 
 
All Member States:  Unbound. 
  Other:  
All Member States except HU: Unbound  
 HU: Unbound except fo r measures concerning 
the category of natural persons referred to in 
the Market Access column.   TN/S/O/EEC/Rev.1 
Page 130 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
D. Real Estate Services44 
a) Involving Own or Leased 
Property (All Member 
States except SE: CPC 821. SE: CPC 82101, 82102) 1) All Member States except CY, CZ, EE, HU, IE, 
LV, LT, MT, PL, SK, SI: None 
 CY, CZ, EE, HU, IE, LV, LT, MT, PL, SK, SI:  
Unbound 
2) All Member States except CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI: None 
 CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound 1) All Member States except CY, CZ, EE, HU, IE, 
LV, LT, MT, PL, SK, SI: None 
 CY, CZ, EE, HU, IE, LV, LT, MT, PL, SK, SI: 
Unbound.  
2) All Member States except CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI: None 
 CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound  
 
 
  3) All Member States except CY, CZ, ES, EE, FI
, 
HU, LV, LT, MT, PL, SK, SI: None 
 ES:  Access through natural persons, 
partnership or "sociedad en comandita" only. 
 FI: Chairman, members of the board and 
Managing Director have to be Finnish citizen.  
 CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound 3) All Member States except CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI: None 
 CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound  
 
  
 
 4) ICT and BV :  
All Member States except CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI: Unbound except as indicated in the horizontal section and subject 
to the following specific limitations:  4) ICT and BV  
All Member States except CY, CZ, EE , FI, HU,  
LV, LT, MT, PL, SK, SI: Unbound except as  indicated in the horizontal section and subject to  
the following specific limitation:  
                                                      
44 The Service involved relates to the profession of real estate ag ents and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real 
estate. SE: not including acquisition or rental of land and real estate.  
  TN/S/O/EEC/Rev.1
 Page 131Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  ES, EL:  Condition of nationality . 
AT: commercial presence required  
CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound  FR, IT, PT:  Residence requirement. 
FI: None  
CY, CZ, EE, HU,LV, LT, MT, PL, SK, SI: 
Unbound  
 CSS EJP  
All Member States: Unbound 
IP 
All Member States: Unbound CSS EJP  
All Member States: Unbound  
 
IP 
All Member States: Unbound  
b) On a Fee or Contract Basis 
(e.g. Property Evaluation, 
Estate Management, etc.) 
 (All Member States except 
SE: CPC 822. SE: CPC 
82201, 82202) 1) All Member States except CY, CZ, EE, HU, IE, 
LV, LT, MT, PL, SK, SI: None 
 CY, CZ, EE, HU, IE, LV, LT, MT, PL, SK, SI: 
Unbound. 
2) All Member States except CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI: None 
 CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound 1) All Member States except CY, CZ, EE, HU, IE, 
LV, LT, MT, PL, SK, SI: None 
 CY, CZ, EE, HU, IE, LV, LT, MT, PL, SK, SI: 
Unbound. 
2) All Member States except CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI: None 
 CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound  
 3) All Member States except CY, CZ, ES, EE, FI,  
HU, LV, LT, MT, PL, SK, SI: None  
 ES:  Access is restricted to natural persons.  FI: Chairman, Members of the Board  and 
 3) All Member States except CY, CZ, DK, EE, 
HU, LV, LT, MT, PL, SK, SI: None  
  DK: Authorisation for authorised estate  
 agent may limit the scope of activity.   TN/S/O/EEC/Rev.1 
Page 132 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 Managing Director have to be Finn ish citizens . 
 CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound  CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound  
 4) ICT and BV :  
 All Member States except CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI: Unbound except as 
indicated in the horizontal section and subject to 
the following specific limitations: 
AT: Commercial presence required  
DK: Authorised estate agent:  
Citizenship requirement unless waived 
by the Danish Commerce and 
Companies Agency.  Unauthorised 
estate agent:  Citizenship requirement 
unless waiv ed by the Danish 
Commerce and Co mpanies Agency . 
EL: Condition of nationality .  
 CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound 4) ICT and BV  
 All Member States except CY, CZ, EE , FI, HU, 
LV, LT, MT, PL, SK, SI: Unbound except as 
indicated in the horizontal section and subject 
to the following specific limitation: 
DK:  Authorised and unauthorised 
estate agent:  Residence requirement 
unless waived by the Danish Commerce and Companies 
 Agency. 
FR, IT, PT:  Residence requirement. 
 FI: None  
 CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI: 
Unbound  
 CSS EJP  
All Member States: Unbound 
IP 
All Member States: Unbound CSS EJP  
All Member States: Unbound 
 
IP 
All Member States: Unbound   
  TN/S/O/EEC/Rev.1
 Page 133Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
E. Rental/Leasing Services 
without Operators45 
a) Relating to ships 
 (CPC 83103) 1) All Member States except CY, DE, FR, HU, 
MT, PL: None 
 FR:  Chartering of all ships is subject to prior 
notification. 
 CY, DE, HU, MT, PL: Unbound.  1) All Member States except CY, DE, MT, PL: 
None 
 CY, DE, MT, PL: Unbound. 
  
 2) All Member States except CY, DE, FR, MT, 
PL: None  
 FR:  Chartering of all ships is subject to prior 
notification. 
 CY, DE, MT, PL: Unbound 2) All Member States except CY, DE, MT, PL:  
None 
 CY, DE, MT, PL: Unbound.   
 3) All Member States except CY, CZ, FR, MT, 
LT, PL, SE, SK: None  
 FR:  Chartering of all ships is subject to prior 
notification. 
 LT:  Ships must be owned by Lithuanian natural 
persons or companies established  in Lithuania. 
 SE:  To fly the Swedish flag proof of 
dominating Swedish operating influence must 
be shown in case of foreign ownership interests in ships. 
 CY, CZ, MT, PL, SK: Unbound 3) All Member States except CY, CZ, MT, PL, 
SK: None 
 CY, CZ, MT, PL, SK: Unbound  
                                                      
45 SE: except the use of leased vehicles and carriers for land or air transportation service operations.  TN/S/O/EEC/Rev.1 
Page 134 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 4) ICT and BV :  
 All Member States except CY, MT, PL,: 
Unbound except as indicated in the horizontal 
section: 
 CY, MT, PL: Unbound 4) ICT and BV  
 All Member States except CY, FI, LV,  MT, PL: 
Unbound except as indicated in the horizontal 
section 
 CY, MT, PL: Unbound  
 FI, LV: None   
 CSS EJP  
All Member States: Unbound  
 
 
 IP  
All Member States: Unbound CSS EJP  
All Member States exce pt EE, LV:  Unbound 
EE, LV: Unbound except as indicated in the 
horizontal section   
LV: None   
 
IP 
All Member States: Unbound  
b) Relating to Aircraft 
 (CPC 83104) 1) All Member States except CY, CZ, HU, LV, 
MT, PL, SK: None 
 CY, CZ, HU, LV, MT, PL, SK: Unbound 
2) All Member States except CY, CZ, LV, MT, 
PL, SK:  Aircraft used by Community air 
carriers have to be registered in the Member State licensing the air carrier or elsewhere in the 
Community.  Waivers can be granted for short 
term lease contracts or under exceptional circumstances. 1) All Member States except CY, CZ, LV, MT, 
PL, SK:  None 
 CY, CZ, LV, MT, PL, SK: Unbound  
2) All Member States except CY, CZ, LV, MT, 
PL, SK:  None 
 CY, CZ, LV, MT, PL, SK: Unbound     
  TN/S/O/EEC/Rev.1
 Page 135Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  CY, CZ, LV, MT, PL, SK: Unbound   
 3) All Member States except  CY, CZ, LV, MT, 
PL, SK: To be registered in the aircraft register 
of these Member States, the aircraft must be 
owned either by natural persons meeting specific nationality criteria or by juridical 
persons meeting specific requirements regarding 
ownership of capital and control (including nationality of directors). 
 CY, CZ, LV, MT, PL, SK: Unbound   3) All Member States except CY, CZ, LV, MT, 
PL, SK:  None 
 CY, CZ, LV, MT, PL, SK: Unbound  
  
 4) ICT and BV :  
 All Member States except CY, CZ, LV, MT, 
PL, SK: Unbound except as indicated in the 
horizontal section. 
 CY, CZ, LV, MT, PL, SK: Unbound 4) ICT and BV  
 All Member States except CY, CZ, FI, LV, 
MT, PL, SK: Unbound except as indicated in 
the horizontal section 
 FI: None  
 CY, CZ, LV, MT, PL, SK: Unbound  
 CSS EJP  
All Member States: Unbound 
 CSS EJP  
All Member States except EE:  Unbound 
EE: Unbound except as indicated in the 
horizontal section   
 IP 
All Member States: Unbound IP 
All Member States: Unbound    TN/S/O/EEC/Rev.1 
Page 136 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
c) Relating to Other Transport 
Equipment (All Member 
States except CZ, SK, SI: 
CPC 83101, 83102, 83105 
 CZ, SK: CPC 83101, 
83102; 
 SI: CPC 83102, 83105) 1) All Member States except CY, HU, LV, MT, 
PL, SI: None 
 CY, HU, LV, MT, PL, SI: Unbound 
2) All Member States except CY, LV, MT, PL: 
None 
 CY, LV, MT, PL: Unbound 1) All Member States except CY, LV, MT, PL: 
None 
 CY, LV, MT, PL: Unbound 
2) All Member States except CY, LV, MT, PL: 
None 
 CY, LV, MT, PL: Unbound  
 3) All Member States except CY, CZ, LV, LT, 
MT, PL, SK: None 
 CY, CZ, LV, LT, MT, PL, SK: Unbound 
4) ICT and BV : All Member States except CY, 
LV, MT, PL: Unbound except as indicated in the horizontal section   
 CY, LV, MT, PL: Unbound 3) All Member States except CY, CZ, LV, LT, 
MT, PL, SK: None 
 CY, CZ, LV, LT, MT, PL, SK: Unbound 
4) ICT and BV
 
 All Member States except CY, FI,  LV, MT, 
PL: Unbound except as indicated in the 
horizontal section  
 FI: None  
 CY, LV, MT, PL: Unbound  
 CSS EJP  
All Member States: Unbound 
 CSS EJP  
All Member States except EE:  Unbound 
EE: Unbound except as indicated in the 
horizontal section   
  TN/S/O/EEC/Rev.1
 Page 137Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 IP 
All Member States: Unbound IP 
All Member States: Unbound .  
d) Relating to Other 
Machinery and 
Equipment(CPC 83106, 83107, 83108, 83109) 1) All Member States except CY, CZ, HU, MT, 
PL, SK: None 
 CY, CZ, HU, MT, PL, SK: Unbound 2) All Member States except CY, CZ, MT, PL, 
SK: None 
 CY, CZ, MT, PL, SK: Unbound 1) All Member States except CY, CZ, MT, PL, 
SK: None 
 CY, CZ, MT, PL, SK: Unbound 2) All Member States except CY, CZ, MT, PL, 
SK: None 
 CY, CZ, MT, PL, SK: Unbound  
 3) All Member States except CY, CZ, MT, PL, 
SK: None 
 CY, CZ, MT, PL, SK: Unbound  4) ICT and BV
:  
 All Member States except CY, CZ, MT, PL, 
SK: Unbound except as indicated in the horizontal section  
 CY, CZ, MT, PL, SK: Unbound 3) All Member States except CY, CZ, MT, PL, 
SK: None 
 CY, CZ, MT, PL, SK: Unbound 4) ICT and BV
 
 All Member States except CY, CZ , FI, LV , MT, 
PL, SK: Unbound except as indicated in the horizontal section  
 FI, LV: None  
 CY, CZ, MT, PL, SK: Unbound   TN/S/O/EEC/Rev.1 
Page 138 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 CSS EJP  
All Member States: Unbound 
 CSS EJP  
All Member States exce pt EE, LV:  Unbound 
EE, LV: Unbound except as indicated in the 
horizontal section   
LV: None    
 IP 
All Member States: Unbound IP 
All Member States: Unbound   
e) Other (CPC 832) 
 EE, LV, LT: Including pre-
recorded video-cassettes 
for use in home entertainment equipment 
(CPC 83202) 1) All Member States except EE, LV, LT: 
Unbound  
 EE, LT, LV: None 
 
2) All Member States except EE, HU, LV, LT: 
Unbound 
 EE, HU, LV, LT: None 1) All Member States except EE, HU, LV, LT: 
Unbound 
 EE, HU, LV, LT: None 
2) All Member States except EE, HU, LV, LT: 
Unbound 
 EE, HU, LV, LT: None   
  TN/S/O/EEC/Rev.1
 Page 139Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 3) All Member States except EE, HU, LV, LT: 
Unbound 
 EE, HU, LV, LT: None 
4) ICT and BV :  
 All Member States except for EE, HU, LV, LT:  
Unbound  
 EE, HU, LV, LT: Unbound except as indicated 
in the horizontal section 
 3) All Member States except EE, HU, LV, LT: 
Unbound 
 EE, HU, LV, LT: None 
4) ICT and BV  
 All Member States except for EE, HU, LV, LT:  
Unbound  
EE, HU,  LV, LT : Unbound except as indicated 
in the horizontal section 
 LV, LT: None   
 CSS EJP  
All Member States: Unbound  CSS EJP  
All Member States exce pt EE, LV:  Unbound 
EE, LV: Unbound except as indicated in the 
horizontal section   
LV: None     
 IP 
All Member States: Unbound IP 
All Member States: Unbound    TN/S/O/EEC/Rev.1 
Page 140 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 Rental Services with 
Operators Rental of 
Vessels with Crew  
 (All Member States except 
FI, LT: CPC 7213 and  
7223. FI: only CPC 7213 ,  
 LT: only CPC 7223)  
[see under transport services] 1) All Me mber States except AT,  CY, CZ, DE, EE, 
FR, HU, LT, LV, MT,  PL, SE, SI, SK: None  
 FR:  Chartering of all ships is subject to prior 
notification.  
 AT, CY,  CZ, DE,  EE, HU, LT, MT, PL, SE, SI, 
SK: Unbound.  
 LV: Unbound for CPC 7223  
2) All Member States exc ept AT,  CY, DE,  EE,  
FR,  HU, MT,  PL, SE, SI, SK: None  
 FR:  Chartering of all ships is subject to prior 
notification.  
 AT, CY, DE, EE,  HU, MT, PL, SE, SI, SK:  
Unbound.  
3) All Member States except AT,  CY, CZ,  EE,  FR,  
HU, LT, MT,  PL, SE, SI, SK: None  
 FR:  Chartering of all ships is subject to prior 
notification.  
 AT,  CY, CZ,  EE, HU, LT, MT, PL, SE, SI, SK: 
Unbound.  
4) ICT and BV :  1) All Member States except AT,  CY, CZ, DE, EE,  
HU, LT, LV, MT,  PL, SE, SI, SK: None  
 AT,  CY, CZ, DE, EE,  HU, LT, LV, MT,  PL, 
SE, SI, SK: Unbound.  
 LV: Unbound for CPC 7223  
 
 
2) All Member States except AT,  CY, DE, EE,  
HU, MT,  PL, SE, SI, SK: None   
 AT,  CY, DE, EE,  HU, MT,  PL, SE, SI, SK:  
Unbound.  
 
 
3) All Member States except AT,  CY, CZ,  EE,  
HU, LT, M T,  PL, SE, SI, SK: None  
 AT, CY, CZ, EE,  HU, LT, MT,  PL, SE, SK, SI:  
Unbound.  
 
 
4) ICT and BV :    
  TN/S/O/EEC/Rev.1
 Page 141Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 
 
 
  
 
 Rental of Commercial 
Road Vehicles with 
Operator (CPC 7124)  
[see under transport services]  All Member States except AT,  CY,  EE, HU,  
MT, PL, SE , SI, SK: Unbound except as 
indicated in the horizontal section  
 AT,  CY,  EE, HU, MT, PL, SE, SI, SK: 
Unbound  
 CSS  
All Member States: Unbound  
 
1) All Member States except AT, CY, CZ, EE, HU, 
LV, LT, MT,PL, SK, SI, SE: None  
 AT, CY, CZ, EE, HU, LV, LT, MT ,PL, SK, SI, 
SE: Unbound   All Member States except AT,  CY,  EE, FI, HU, 
LV, MT, PL, SE, SI, SK: Unbound except as 
indicated in the horizontal section  
 AT,  CY,  EE, HU, MT, PL, SE, SI, SK: 
Unbound. FI, LV: None  
 CSS  
All Member States except LV:  Unbound  
 LV: None  
1) All Member States except AT, CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI SE: None  
 AT, CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI, 
SE: Unbound   
 2)  All Member States except AT, CY, CZ, EE, HU, 
LV, LT, MT,PL, SK, SI, SE: None  
 AT, CY, CZ, EE, HU, LV, L T, MT,PL, SK, SI, 
SE: Unbound  
3) All Member States except AT, CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI, SE: None  
 AT, CY, CZ, EE, HU, LV, LT, MT,PL, SK, SI, 
SE: Unbound  
4) ICT and BV :  
 All Member States except AT, CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI, SE:  Unbound except as 
indicated in the horizontal section  
 AT, CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI, 
SE: Unbound  2) All Member States except AT, CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI,SE: None  
 AT, CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI, 
SE: Unbound  
3) All Member States except AT, CY, CZ, EE, HU, 
LV, LT, MT,PL, SK, SI, SE: None  
 AT, CY, CZ, EE, HU, LV, LT, MT,PL, SK, SI, 
SE: Unbound  
4) ICT and BV :  
 All Member States except AT, CY, CZ, EE, FI, 
HU, LV, LT, MT, PL, SK, SI, SE: Unbound 
except as indicated in the horizontal section  
 AT, CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI, 
SE:  Unbound.    TN/S/O/EEC/Rev.1 
Page 142 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
   FI: None   
 CSS  
All Member States: Unbound  CSS 
All Member States: Unbound   
F. Other Business Services  
a) Advertising  
(All Member States  except PL, 
SI: CPC 871; 
PL: CPC  871 excluding 
advertising of tobacco products, 
alcoholic beverages, 
pharmaceuticals;  
SI:part of  CPC 8711 and part of 
CPC 8712, excluding direct mail 
advertising, outdoor advertising 
and excluding  for goods subject 
to import authorisation and 
excluding p harmaceutical 
products, alcohol, tobacco, toxic 
explosives, we apons and 
ammunition)   
 
1) All Member States except CY, MT, PL : None 
 CY, MT, PL: Unbound  
2) All Member States except CY, MT : None 
 CY, MT: Unbound  
3) All Member States except CY, MT : None 
 CY, MT: Unbound  
4) ICT and BV :  
 All Member States except CY, MT : Unbound 
except as indicated in the horizontal section 
 CY, MT : Unbound  
 
1) All Member States except CY, MT, PL : None 
 CY, MT, PL: Unbound  
2) All Member States except CY, MT : None 
 CY, MT: Unbou nd 
3) All Member States except CY, MT : None 
 CY, MT: Unbound  
4) ICT and BV  
 All Member States except CY, FI, LV,  MT, 
PL: Unbound except as indicated in the 
horizontal section  
 FI, LV, PL: None  
 CY, MT: Unbound   
  TN/S/O/EEC/Rev.1
 Page 143Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 CSS-EJP: 
CY, CZ, EE, HU, LT, LV,  MT, PL, S I, SK  All 
Member States  except BE, DE, EL, IT, LU, SE, 
UK: Unbound  
 BE, DE, EL, IT, LU, UK, SE, AT, IE, DK, ES, 
NL, FR, FI, PT  All Member States except CY, 
CZ, EE, HU , LT, LV, MT,  PL, SI, SK : 
Unbound except as indicated in the horizontal 
section and subje ct to the following specific 
limitations:  
BE, DE, IT, SE, UK:  Relevant 
qualifications and three years’ 
professional experience.  
IT, UK:  Compliance with an economic  
needs test is required . 
EL: Relevant qualifications and five 
years’ professional experien ce. 
 IP:  
 All Member States:  Unbound. CSS-EJP:  
 All Member States except CY, CZ, HU, LT,  
LV, MT, PL, SK, SI : Unbound except as 
indicated in the ho rizontal section 
 CY, CZ, HU , LT,  MT, PL, SK, SI : Unbound  
 LV: None  
 
 
  
 
  
 IP:  
 All Member States:  Unbound.   TN/S/O/EEC/Rev.1 
Page 144 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
b) Market Research and 
Opinion Polling (CPC 864) 1) 2) 3)  All Member States except CY, MT, PL: 
None 
 CY, MT, PL: Unbound 
4) ICT and BV : All Member States except CY, 
MT, PL: Unbound except as indicated in the 
horizontal section 
 CY, MT, PL: Unbound 1) 2) 3)  All Member States except CY, MT, PL: 
None 
 CY, MT, PL: Unbound  
4) ICT and BV  
 All Member States except CY, FI, LV,  MT, PL: 
Unbound except as indicated in the horizontal 
section  
 FI, LV: None  
 CY, MT, PL: Unbound   
 CSS EJP  
All Member States: Unbound 
  CSS EJP :  
All Member States exce pt EE, LV:  Unbound 
EE, LV:  Unbound except as indicated in 
the horizontal section . 
LV: None   
 IP 
All Member States: Unbound IP 
All Member States: Unbound  
c) Management Consulting 
Services (CPC 865) 1) All Member States except CY, MT : None 
 CY, MT: Unbound  
2) All Member States except CY, MT : None 1) All Member States except CY, MT : None 
 CY, MT: Unbound  
2) All Member States except CY, MT : None   
  TN/S/O/EEC/Rev.1
 Page 145Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  CY, MT: Unbound  
3) All Member States except CY, MT : None 
 CY, MT: Unb ound  
4) ICT, and  BV, CSS and IP  
 All Member States except CY,  LT, MT : 
Unbound except as indicated in the horizontal 
section : 
 CY, MT : Unbound 
 LT : For ICT and BV: Unbound except as 
indicated in the horizontal section.  For CSS 
and IP:  Unbound.   CY, MT: Unbound  
3) All Member States except CY, MT : None 
 CY, MT: Unbound  
4) ICT, and  BV, CSS and IP  
 All Member States except CY, FI, LV,  MT, PL: 
Unbound except as indicated in the horizontal 
section  
 FI, LV, PL: None  
 CY, MT: Unbound  
  CSS EJP: 
 CY, CZ, HU,  LT,  MT, PL, SI, SK  All Member 
States except  BE, DE, DK, IT, LU, UK, SE, EE, 
LV,: Unbound   
 BE, DE, DK, IT, LU, UK, SE, EE, LV  All 
Member States except  CZ,  HU, PL, SI, SK : 
Unbound except as indica ted in the horizontal 
section  and subject to the following sp ecific 
limitations : 
BE, DE, DK, IT, SE, UK:  Unbound 
except for managers and senior 
consultants where:  university degree 
and three years' professional   CSS – EJP and IP :  
 All Member States except  CY, CZ, HU, LT , 
LV, MT, PL, SK, SI : Unbound except as 
indicated in the horizontal section  
 CY, CZ, HU,  LT, MT, PL, SK, SI:  Unbound  
 LV: None  
   TN/S/O/EEC/Rev.1 
Page 146 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 experience . 
EE, LV: Must be providing services as a 
professional (university degree) with at 
least five years experience in a related 
field.  
IT, UK: Compliance with an economic needs test is 
required .   
  IP: 
 All Member States except CY, CZ, EE, HU,  
LT, LV, MT, PL, SI, SK :Unbound except as 
indicated in the horizontal section.  
 CY, CZ, EE, HU,  LT, LV, MT, PL, SI, SK: 
Unbound    
d) Services Related to 
Management Consulting 
(CPC 866) 1) 2) 3)  All Member States except CY , HU, MT, 
PL: None 
 CY, HU, MT, PL: Unbound for arbitration and 
conciliation services (CPC 86602) 
4) ICT, and  BV, CSS and IP  
 All Member States except CY,  HU , LT, MT,  
PL: Unbound except as indicated in the 
horizontal section and subject to the following 
specific limitations : 
HU: Unbound for arbitration and 
conciliation services (CPC 86602)  1) 2) 3)  All Member States except CY , HU, MT, 
PL: None 
 CY, HU, MT, PL: Unbound for arbitration and 
conciliation services (CPC 86602) 
4) ICT, and  BV, CSS and IP  
 All Member States except CY, HU,  FI, LV,  
MT, PL : Unbound except as indicated in the 
horizontal section and subject to the following 
specific limitations: 
 HU: Unbound for arbitration and 
conciliation services (CPC 86602)    
  TN/S/O/EEC/Rev.1
 Page 147Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  CY, HU, MT, PL: Unbound 
 LT : For ICT and BV: Unbound except as 
indicated in the horizontal section.  For CSS 
and IP:  Unbound.   CY, HU,  MT, PL : Unbound  
 FI, LV: None   
  CSS-EJP:  
 CY, CZ, HU,  LT,  MT, PL, SI, SK  All Member 
States except  BE, DE, DK, IT, LU, UK, SE, EE, 
LV,: Unbound   
 BE, DE, DK, IT, LU, UK, SE, EE, LV  All 
Member States except  CZ,  HU, PL, SI, SK : 
Unbound except as indica ted in the horizontal 
section  and subject to the following specific 
limitations :  CSS – EJP and IP   
 All Me mber States except CY, CZ, HU, LT,  
LV, MT, PL, SK, SI : Unbound except as 
indicated in the horizontal section  
 CY, CZ, HU,  LT, MT, PL, SK, SI:  Unbound  
 LV: None  
  
 BE, DE, DK, IT, SE, UK:  Unbound 
except for managers and senior 
consultants where:  universi ty degree 
and three years' professional 
experience . 
EE, LV: Must be providing services as 
a professional (university degree) with 
at least five years experience in a 
related field.  
  IT, UK: Compliance with an 
 economic needs test is required .    TN/S/O/EEC/Rev.1 
Page 148 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 IP: 
 All Member States except CY, CZ, EE, HU,  
LT, LV, MT, PL, SI, SK :Unbound except as 
indicated in the horizontal section.  
 CY, CZ, EE, HU,  LT, LV, MT, PL, SI, SK: 
Unbound    
e) Technical Testing and 
Analysis Services46 
(CPC 8676) 1) All Member States except CY, CZ, IT, MT, PL, 
SK, SE: None 
 IT: Unbound for the profession of biologist and 
chemical analyst. 
 CY, CZ, MT, PL,SK, SE: Unbound 
2) All Member States except CY, CZ, MT, PL, 
SK, SE: None  
 CY, CZ, MT, PL, SK, SE: Unbound 1) All Member States except CY, CZ, IT, MT, PL, 
SK, SE: None  
 IT: Unbound for the profession of biologist and 
chemical analyst. 
 CY, CZ, MT, PL, SK, SE: Unbound 
2) All Member States except CY, CZ, MT, PL, 
SK, SE: None  
 CY, CZ, MT, PL, SK, SE: Unbound  
 3) All Member States except CY, CZ, ES, IT, MT, 
PT, PL, SE, SK: None   
 ES: Access for chemi cal analysis through 
natural persons only. 
 IT: Access for the profession of biologist and 
chemical analyst through natural persons only.  
Professional association (no incorporation) 
among natural persons is permitted. 3) All Member States except CY, CZ, MT, PL, 
SE, SK: None  
 CY, CZ, MT, PL, SE, SK: Unbound 
  
                                                      
46 SI: Public utility exist; concession rights can be granted to th e private operators established in the Republic of Slovenia  
  TN/S/O/EEC/Rev.1
 Page 149Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  PT: Access for the profession of biologist and 
chemical analyst through natural persons only. 
 CY, CZ, MT, PL, SK, SE: Unbound   
 4) ICT and BV :  
 All Member States except CY, CZ, MT, PL, 
SK, SE: Unbound except as indicated in the 
horizontal section and s ubject to the following 
specific limitations: 
AT: commercial presence required 
 CY, CZ, MT, PL, SK, SE: Unbound 
 4) ICT and BV : 
 All Member States except CY, CZ, FI, LV,  MT, 
PL, SK, SE: Unbound except  as indicated in the 
horizontal section and s ubject to the following 
specific limitations: 
  IT, PT: Residence requirements for 
biologist and chemical analyst.  
 CY, CZ, MT, PL, SK, SE: Unbound 
 FI, LV: None   
  CSS -EJP :  
 CY, CZ, EE, HU, LT, LV,  MT, PL, SI, SK  All 
Member States  except DE, DK, EE, LU, SE, 
UK:  Unbound   
 DE, DK, EE, LU, SE, UK, AT, BE, ES, FR, FI, 
EL, IE, IT, NL, PT  All Member States except 
CY, CZ, EE, HU , LT, LV, MT, PL, SI, SK : 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations:  CSS -EJP: 
 All Member States except CY, CZ, HU, LT, 
LV, MT, PL, SK, SI : Unbound except as 
indicated in the ho rizontal section 
 CY, CZ, HU,  LT, MT, PL, SK, SI: Unbound  
 LV: None  
   TN/S/O/EEC/Rev.1 
Page 150 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 DE, DK, SE, UK:  University degree 
or technical qualifications 
demonstrating knowledge and three 
years' professional experience . 
EE: Must be providing services as a 
professional (university degree and 
professional qualifications r equired)  
with at least five years experience in a 
related field.  
UK: Compliance with an economic 
needs test is required.  
AT: commercial presence required. 
 CY, LT, LV:  Unbound   
 IP 
All Member States: Unbound IP 
All Member States: Unbound  
f) Advisory and Consulting 
Services Relating to 
Agriculture, Hunting and 
Forestry 47 
 (FI: part of CPC 88 
excluding hunting . SE: 
part of CPC 881 excluding 
hunting ) 1) All Member States except CY, EE, IT, MT, SI: 
None 
 IT: Unbound for activities reserved to 
agronomist and "periti agrari". 
 CY, EE, MT, SI: Unbound 
2)  All Member States except CY, EE, MT, SI: 
None  1) All Member States except CY, EE, IT, MT, SI: 
None 
 IT: Unbound for activities reserved to 
agronomist and "periti agrari". 
 CY, EE, MT, SI: Unbound 
2)  All Member States except CY, EE, MT, SI: 
None   
                                                      
47 CZ, SK: Consulting services concerning the methods for improving productivity, reducing production costs and improving the qua lity of production in the areas of 
agriculture, hunting and forestry  
  TN/S/O/EEC/Rev.1
 Page 151Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 HU: part of CPC 881 
 LV, PL: services 
incidental to 
agriculture, hunting and forestry (CPC 881) 
 LT: consulting services 
incidental to 
agriculture, hunting and 
forestry (Part of CPC 88) 
   CY, EE, MT, SI: Unbound 
3) All Member States except CY, CZ, ES, EE, IT, 
LT, MT, PT, SK, SI: None 
 ES: Access for agronomist and engineers in 
forestry is restricted to natural persons.   
 IT: Access for agronomist and "periti agrari" 
restricted to natural persons. Professional 
association (no incorporation) among natural 
persons is permitted. 
 PT: Access for agronomist is restricted to 
natural persons. 
 CY, CZ, EE, LT, MT, SK, SI: Unbound  CY, EE, MT, SI: Unbound 
 
3) All Member States except CY, CZ, EE, LT, 
MT, SK, SI: None 
 CY, CZ, EE, LT, MT, SK, SI: Unbound  
 4) ICT and BV :  
 All Member States except CY, EE, MT, SI: 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 
IT: Condition of nationality for "periti 
agrari".  
AT: commercial presence required 
 CY, EE, MT, SI: Unbound 4) ICT and BV : 
 All Member States except CY, EE, FI, MT, LV, 
PL, SI: Unbound except as indicated in the 
horizontal section and s ubject to the following 
specific limitations: 
   IT, PT:  Residence requirement for 
agronomists. 
 FI, LV, PL: None  
 CY, EE, MT, SI: Unbound    TN/S/O/EEC/Rev.1 
Page 152 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 CSS EJP  
All Member States: Unbound 
  CSS -EJP 
 All Member States except LV:  Unbound 
 LV: None  Unbound except as indicated in the 
horizontal section .  
 IP 
All Member States: Unbound  IP: 
 All Member States:  Unbound   
g) Advisory and Consulting 
Services Relating to Fishing 
 (FI: part of CPC 88. SE, 
HU: part of CPC 882) 1) 2) 3) All Member States except CY, CZ, EE, LV, 
LT, MT, PL, SK, SI: None 
 CY, CZ, EE, LV, LT, MT, PL, SK, SI: 
Unbound 
4) ICT and BV
:  
 All Member States except CY, CZ, EE, LV, LT, 
MT, PL, SK, SI: Unbound except as indicated in 
the horizontal section and subject to the following specific limitations: 
AT: commercial presence required 
 CY, CZ, EE, LV, LT, MT, PL, SK, SI: 
Unbound 1) 2) 3) All Member States except CY, CZ, EE, 
LV, LT, MT, PL, SK, SI: None  
 CY, CZ, EE, LV, LT, MT, PL, SK, SI: 
Unbound 
4) ICT and BV
: 
 All Member States except CY, CZ, EE, FI, LV, 
LT, MT, PL, SK, SI: Unbound except as 
indicated in the ho rizontal section 
 F I: None  
 CY, CZ, EE, LV, LT, MT, PL, SK, SI: 
Unbound  
 CSS EJP  
All Member States: Unbound 
IP  CSS -EJP 
 All Member States:  Unbound 
 IP:   
  TN/S/O/EEC/Rev.1
 Page 153Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 All Member States: Unbound   All Member States:  Unbound   
h) Services Incidental  to 
Mining 
 (All Member States except 
LV and PL: part of CPC 
88348)Only advisory and 
consulting services relating 
to mining, and subject to 
the following limitations: 
FI: part of CPC 88;  SE: 
part of CPC 883)  
 
 LV: CPC 883 
 PL: Services incidental to 
mining and oil-field - CPC 
883 excluding exploitation 
of natural resources 
  1) All Member States except CY, CZ, EE, LT, MT, 
SI, SK: None 
 CY, CZ, EE, LT, MT, SI, SK: Unbound 
2) All Member States except CY, CZ, EE, LT, MT, 
SK, SI : None 
 CY, CZ, EE, LT, MT, SI, SK: Unbound  
3) All Member States except CY, CZ , ES, EE, LT, 
MT, PT, SI, SK : None 
 ES, PT:  Access for mining engineers is 
restricted to natural persons 
 CY, CZ, EE, LT, MT, SI, SK: Unbound  
4) ICT and BV :  
 All Member States except CY, CZ, EE, LT, MT, 
SI, SK : Unbound except as indicated in the 
horizontal section: and subject to the following 
specific limitation:  1) All Member States except CY, CZ, EE, LT, 
MT, SI, SK: None 
 CY, CZ, EE, LT, MT, SI, SK: Unbound 
2) All Member States except CY, CZ, EE, LT, 
MT, SI , SK:  None 
 CY, CZ, EE, LT, MT, SI, SK: Unbound  
3) All Member States except CY, CZ, EE, LT, 
MT, SI, SK:  None 
 CY, CZ, EE, LT, MT, SI, SK: Unbound  
  
4) ICT and BV
: 
 All Member States except CY,  CZ, EE, FI, LV,  
LT, MT, PL,  SI, SK : Unbound except as 
indicated in the horizont al section: and subject 
to the following specific limitation:    
                                                      
48 The activities covered are the following: advi sory and consulting services relating to mi ning, On land site preparation, On lan d rig installation, Drilling, 
Drilling bits services, Casing and tubular services, Mud engineering  and supply, Solids control, Fishing and downhole special o perations, Wellsite geology and 
drilling control, Core taking, We ll testing, Wireline services, Supply and operation  of completion fluids (brines), Supply and installation of completion devices, 
Cementing (pressure pumping), Stimulation se rvices (fracturing, acidising, and pre ssure pumping), Workover and well repair serv ices, Plugging and abandoning of 
wells.   TN/S/O/EEC/Rev.1 
Page 154 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  AT: commercial presence required    PT,   SK: Residence requirement. 
  CY, CZ, EE, LT, MT, SI, SK : Unbound  CY, CZ, EE, LT,  MT, SI, SK : Unbound 
 FI, LV, PL: None   
 CSS EJP  
All Member States: Unbound 
  CSS -EJP 
 All Member States except LV:  Unbound 
 LV: None  Unbound except as indicated in the 
horizontal section .  
 IP 
All Member States: Unbound IP: 
All Member States:  Unbound   
i) Services incidental to 
manufacturing 
EE:  consulting services 
relating to 
manufacturing (part of 
CPC 884+part of 885 except for 88442) 
HU consulting services 
relating to 
manufacturing (part of 
CPC 884 + part of CPC 885) 
 1) All Member States ex cept EE, HU: Unbound  
 EE, HU: None 
2) All Member States ex cept EE, HU: Unbound  
 EE, HU: None 
3) All Member States ex cept EE, HU : Unbound  
 EE, HU : None 4) ICT and BV
:  
 All Member States ex cept EE, HU: Unbound  
 EE, HU: Unbound except as indicated in the 
horizontal section  1) All Member States ex cept EE, HU: Unbound  
 EE, HU : None  
2) All Member States ex cept EE, HU: Unbound  
 EE, HU, : None 
3) All Member States ex cept EE, HU: Unbound  
 EE, HU: None 4) ICT and BV
: 
 All Member States ex cept EE, HU: Unbound  
 EE, HU: Unbound except as indicated in the 
horizontal section    
  TN/S/O/EEC/Rev.1
 Page 155Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 CSS EJP  
All Member States: Unbound 
 CSS-EJP  
All Member States except EE:  Unbound 
EE:  Unbound except as indicated in the 
horizontal section    
 IP 
All Member States: Unbound IP: 
All Member States: Unbound   
j) Services incidental to 
energy distribution 
 (LV: CPC 887.  
 HU: only consultancy 
services, ex CPC 887.  
 LT: Covers consultancy 
services related to the 
transmission and 
distribution on a fee basis 
of electricity, gaseous fuels, steam and hot water 
to household, industrial, 
commercial and other 
users-CPC 887
49 1) 2) 3)  All Member States except HU, LV, LT, SI: 
Unbound  
 HU, LV, LT, SI: None 
4) ICT and BV :  
 All Member States except HU, LV, LT, SI: 
Unbound  
 HU, LT, LV, SI: Unbound except as indicated in 
the horizontal section  
  
CSS EJP  1) 2) 3)  All Member States except HU, LV, LT, 
SI: Unbound  
 HU, LV, LT, SI: None 
4) ICT and BV : 
 All Member States except HU, LV, LT, SI: 
Unbound 
 HU, LV, LT and SI: Unbound except as 
indicated in the ho rizontal section 
 LV: None   
 CSS -EJP   
                                                      
49 LT: Service specified constitutes only  a part of the total range of activities covered by the CPC concordance.  TN/S/O/EEC/Rev.1 
Page 156 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 SI: Services Incidental to 
Energy Distribution - for 
gas only50 – part of 
CPC 887) All Member States: Unbound 
  All Member States except LV:  Unbound 
 LV:  None  Unbound except as indicated in the 
horizontal section.   
 IP 
All Member States: Unbound IP 
All Member States: Unbound   
k) Placement and Supply 
 Services of Personnel51    
 k). 1 Executive Search 
 Services 
 (CPC 87201) 
 1)  All Member States except AT, CY, CZ, DE, ES, 
EE, FI,IE, LT, LV, MT, PT, PL, SE, SI, SK: 
None  
AT, CY, CZ, DE, ES, EE, FI, IE, LT, LV, MT, 
PT, PL, SE, SI, SK:  Unbound. 1) All Member States except AT, CY, CZ, DE, 
ES, EE, FI,IE, LT, LV, MT, PT, PL, SE, SI, 
SK: None  
AT, CY, CZ, DE, ES, EE, FI, IE, LT, LV, MT, 
PT, PL, SE, SI, SK:  Unbound.  
 2) All Member States except AT,CY,CZ, EE, FI, 
LT, LV, MT, PL, SI, SK: None 
 AT, CY, CZ, EE, FI, LT, LV, MT, PL, SI, SK: 
Unbound 2) All Member States except AT, CY, CZ, EE, FI, 
LT, LV, MT, PL, SI, SK: None 
 AT, CY, CZ, EE, FI, LT, LV, MT, PL, SI, SK : 
Unbound  
 3) All Member States except AT, CY, CZ, DE, ES, 
EE, FI, LT, LV, MT, PT, PL, SI, SK:  None 
 AT, CY, CZ, DE, EE, FI, LT, LV, MT, PT, PL, 
SI, SK: Unbound. 3) All Member States except  AT, CY, CZ, DE, 
EE, FI, LT, LV, MT, PT, PL, SI, SK: None 
 AT, CY, CZ, DE, EE, FI, LT, LV, MT, PT, PL, 
SI, SK:  Unbound.   
                                                      
50 SI: Public utility exist; concession rights can be granted to th e private operators established in the Republic of Slovenia. 
51 SE: national and residents with work permits, excluding seamen  
  TN/S/O/EEC/Rev.1
 Page 157Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  ES:  State monopoly. 
4) ICT and BV : 
 All Member States except AT, CY, CZ, EE, FI, 
LT, LV, MT, PL, SI, SK : Unbound except as indicated in the ho rizontal section: 
 AT, CY, CZ, EE, FI, LT, LV, MT, PL, SI, SK: 
Unbound.  
 
4) ICT and BV
: 
 All Member States except AT, CY, CZ, EE, FI, 
LT, LV, MT, PL, SI, SK : Unbound except as 
indicated in the ho rizontal section: 
 AT, CY, CZ, EE, FI, LT, LV, MT, PL, SI, SK: 
Unbound.  
 CSS EJP  
All Member States: Unbound 
IP 
All Member States: Unbound  CSS -EJP  
 All Member States:  Unbound 
IP 
All Member States: Unbound  
 k). 2 Placement 
 Services  
 (CPC 87202) 1) All Member States except HU: Unbound  
 HU: None 
2) All Member States except AT, CY, CZ, EE, FI, 
LV, LT, MT, PL, SI, SK: None 
 AT, CY, CZ, EE, FI, LV, LT, MT, PL, SI, SK: 
Unbound 1) All Member States except HU: Unbound  
 HU: None 
2)  All Member States except AT, CY, CZ, EE, FI, 
LV, LT, MT, PL, SI, SK: None 
 AT, CY, CZ, EE, FI, LV, LT, MT, PL, SI, SK: 
Unbound   TN/S/O/EEC/Rev.1 
Page 158 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 3) All Member States except AT, BE, CY, CZ, DE, 
FR, ES, EE, FI, IT, LV, LT, MT, PL, PT, SI, 
SK: None  
DE: Subject to a mandate given to the service 
supplier by the competent authority.  The 
mandate will be granted in function of the 
situation and development of the labour market. 
 BE, FR, ES, IT:  State monopoly. 
 AT, CY, CZ, EE, FI, LV, LT, MT, PL, PT, SI, 
SK: Unbound 3)  All Member States except AT, CY, CZ, EE, 
FI, LV, LT, MT, PL, PT, SI, SK: None 
 AT, CY, CZ, EE, FI, LV, LT, MT, PL, PT, SI, 
SK: Unbound 
 
 
  
 4) ICT and BV   
 All Member States except AT, CY, CZ, EE, FI, 
LV, LT, MT, PL, SI, SK: Unbound except as 
indicated in the ho rizontal section  
 AT, CY, CZ, EE, FI, LV, LT, MT, PL, SI, SK:  
Unbound 4) ICT and BV : 
 All Member States except AT, CY, CZ, EE, FI, 
LV, LT, MT, PL, SI, SK: Unbound except as 
indicated in the hori zontal section   
 AT, CY, CZ, EE, FI, LV, LT, MT, PL, SI, SK:  
Unbound  
 CSS EJP  
All Member States: Unbound 
IP 
All Member States: Unbound  CSS -EJP  
 All Member States:  Unbound 
IP 
All Member States: Unbound  
 k). 3 Supply Services of 
Office Support Personnel (CPC 87203) 1) All Member States except AT, CY, CZ, DE, EE, 
FR, FI, IT, IE, LV, LT, MT, NL, PT, PL, PL, SK, SI, SE: None 1) All Member States except AT, CY, CZ, DE, 
EE, FR, FI, IT, IE, LV, LT, MT, NL, PT, PL, PL, SK, SI, SE:  None   
  TN/S/O/EEC/Rev.1
 Page 159Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  AT, CY, CZ, DE, EE, FR, FI, IT, IE, LV, LT, 
MT, NL, PT, PL, PL, SK, SI, SE: Unbound. 
2) All Member States except AT, CY, CZ, EE, FI, 
LV, LT, MT, PL, SK, SI: None 
 AT, CY, CZ, EE, FI, LV, LT, MT, PL, SK, SI 
Unbound 
3) All Member States except AT, CY, CZ, DE, EE, 
FI, IT, LV, LT, MT, PL , PT,  SK, SI: None
  
 IT: State monopoly 
 AT, CY, CZ, DE, EE, FI, LV, LT, MT, PL , PT,  
SK, SI: Unbound 
4) ICT and BV   
 All Member States except AT, CY, CZ, EE, FI, 
LV, LT, MT, PL, SK, SI : Unbound except as indicated in the ho rizontal section 
 AT, CY, CZ, EE, FI, LV, LT, MT, PL, SK, SI:  
Unbound  AT, CY, CZ, DE, EE, FR, FI, IT, IE, LV, LT, 
MT, NL, PT, PL, PL, SK, SI, SE:  Unbound. 
2) All Member States except AT, CY, CZ, EE, FI, 
LV, LT, MT, PL, SK, SI: None 
 AT, CY, CZ, EE, FI, LV, LT, MT, PL, SK, SI: 
Unbound 
3) All Member States except AT, CY, CZ, DE, 
EE, FI, LV, LT, MT, PL, PT, SK, SI: None 
 AT, CY, CZ, DE, EE, FI, LV, LT, MT, PL, PT, 
SK, SI: Unbound 
 
 
4) ICT and BV
: 
 All Member States except AT, CY, CZ, EE, FI, 
LV, LT, MT, PL, SK, SI: Unbound except as indicated in the ho rizontal section  
 AT, CY, CZ, EE, FI, LV, LT, MT, PL, SK, SI:  
Unbound  
 CSS EJP  
All Member States: Unbound 
IP 
All Member States: Unbound  CSS -EJP  
 All Member States:  Unbound 
IP 
All Member States: Unbound   TN/S/O/EEC/Rev.1 
Page 160 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
k).4   Supply services of 
domestic help personnel, 
other commercial or 
industrial workers, nursing  and other personnel  
 (CPCs 87204, 87205, 
87206, 87209) 1) All Member States except HU: Unbound  
 HU: None  
2) All Member States except HU: Unbound  
 HU: None 3) All Member States except HU: Unbound  
 HU: None 
4) ICT and BV
  
All Member States except HU: Unbound 
 HU: Unbound except as indicated in the 
horizontal section. 1) All Member States except HU: Unbound  
 HU: None  
2) All Member States except HU: Unbound  
 HU: None 3) All Member States except HU: Unbound  
 HU: None 
4) ICT and BV
: 
 All Member States except HU: Unbound 
 HU: Unbound except as indicated in the 
horizontal section.  
 CSS EJP  
All Member States: Unbound 
IP 
All Member States: Unbound  CSS -EJP  
 All Member States:  Unbound 
IP 
All Member States: Unbound   
  TN/S/O/EEC/Rev.1
 Page 161Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
l).1 Investigation services 
(CPC 87301) 1)  2) 3) All Member States except AT and SE: 
Unbound  
 AT and SE: None. 
4) ICT and BV  All Member States except AT and 
SE: Unbound 
 AT and SE: Unbound except as indicated in the 
horizontal section and s ubject to the following 
limitation: 
 AT: commercial presence required 1)  2) 3) All Member States except AT and SE: 
Unbound  
 AT and SE: None  
4) ICT and BV : 
 All Member States except AT and SE: 
Unbound 
 AT and SE: Unbound except as indicated in the 
horizontal section  
 CSS EJP  
All Member States: Unbound 
IP 
All Member States: Unbound CSS-EJP  
All Member States:  Unbound 
IP 
All Member States: Unbound    
l).2 Security Services 
(All Member States except AT, 
FI and SE: CPC 87302, 87303, 
87304, 87305.  AT and SE: 
entire range of activities 87302-
87309. FI, HU: parts of CPC 873) 1) All Member States except for BE, CY, CZ, ES, 
EE, FR, FI, IT, LV, LT, MT, PT, PL, SI, SK: 
None 
 FI: Establishment requirement 
 BE, CY, CZ, ES, EE, FR, IT, LV, LT, MT, PT, 
PL, SI, SK:  Unbound. 
2) All Member States except for CY, CZ, EE, LV, 
LT, MT, PL, SK, SI: None 1) All Member States except for BE, CY, CZ, ES, 
EE, FR, IT, LV, LT, MT, PT, PL, SI, SK: None 
 BE, CY, CZ, ES, EE, FR, IT, LV, LT, MT, PT, 
PL, SI, SK: Unbound. 
 
 
2) All Member States except for CY, CZ, EE, LV, 
LT, MT, PL, SK, SI: None   TN/S/O/EEC/Rev.1 
Page 162 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  CY, CZ, EE, LV, LT, MT, PL, SI, SK: 
Unbound 
3)  All Member States except for CY, CZ, DK, ES, 
EE, FI, LV, LT, MT, PL, SI, SK: None 
DK: Unbound for airport guard services. 
Requirement to be a national juridical person.. 
Access is subject to prior authorization.  In 
granting the authorization, the Ministry of 
Justice takes into account conditions such as competence, professional integrity and 
independence, experience and good reputation 
of the firm seeking establishment.  CY, CZ, EE, LV, LT, MT, PL, SI, SK: 
Unbound 
 
3) All Member States except for CY, CZ, DK, EE, LV, LT, MT, PL, SI, SK: None 
 DK: Requirement of residence and nationality 
for majority of members of the board and for 
managers. Unbound for airport guard services. 
  CY, CZ, EE, LV, LT, MT, PL, SI, SK: 
Unbound.  
 ES: Access through So ciedades Anonimas, 
Sociedades de Responsabilidad Limitada, Sociedades Anonimas Laborales and 
Sociedades Cooperativas only. Access is 
subject to prior authorization.  In granting the 
authorization, the Council of Ministers takes 
into account conditions such as competence, professional integrity and independence, 
adequacy of the protection provided for the 
security of the population and the public order. 
FI: Licence of the County Government is 
required for a commercial presence. Licence 
may be granted only to Finnish citizens and Finnish registered organisations 
CY, CZ, EE, LV, LT, MT , PL, SI, SK: Unbound.    
  TN/S/O/EEC/Rev.1
 Page 163Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 4) ICT and BV   
 All Member States except CY, CZ, EE, LV, LT, 
MT, PL, SK, SI: Unbound except as indicated in 
the horizontal section and subject to the following specific limitations: 
 AT: Commercial presence required 
DK: Unbound for airport guard 
services. Nationality requirement for 
managers. 
FR: Requirement of nationality for 
managing directors and directors. 4) ICT and BV
: 
 All Member States except CY, CZ, EE, FI, LV, 
LT, MT, PL, SI, SK: Unbound except as 
indicated in the horizontal section and subject to the following specific limitations: 
DK: Unbound for airport guard 
services.  Residence requirement for 
managers. 
BE: Residence requirement for 
management personnel. 
IT: Residence requirement in order to 
obtain necessary authorization for security guard  
 BE: Condition of nationality for 
management personnel. 
ES, PT: Nationality requirement for 
specialized personnel. 
IT: Nationality requirement in order to 
obtain necessary authorization for security guard services and the 
transport of valuables.  
 CY, CZ, EE, LV, LT, MT, PL, SI, SK: 
Unbound  CY, CZ, EE, LV, LT, MT, PL, SI, SK: 
Unbound  
 FI: None  
   TN/S/O/EEC/Rev.1 
Page 164 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 CSS EJP  
All Member States: Unbound 
IP 
All Member States: Unbound  CSS - EJP  
 All Member States:  Unbound  
IP 
All Member States: Unbound  
m) Related Scientific and 
Technical Consulting 
Services52 (CPC 8675) 1) All Member States except AT, CY , CZ, EE, FI, 
HU, LV, LT, MT, PL , SK, SI , SE: Unbound for 
exploration services. 
 AT, CZ, EE FI, HU, LV, LT, SK, SE: None 
 CY, MT, PL, SI: Unbound  
 
 
2)  All Member States except CY, MT, PL, SI : 
None 
 CY, MT, PL, SI: Unbound  1) All Member States except AT, CZ, CY,  EE, FI, 
HU, LV, LT, MT, PL , SK, SI,  SE: Unbound for 
exploration services. 
 DE: Application of the national rules on fees 
and emoluments for all surveying services 
which are performed from abroad. 
 AT, CZ, EE FI, HU, LV, LT, SK, SE: None 
 CY, MT, PL, SI: Unbound  
 2)  All Member States except CY, MT, PL, 
SI: None 
 CY, MT, PL, SI: Unbound   
 3) All Member States except CY , ES, FR, IT, MT , 
PT, PL,  SI: None:  
 ES: Access to profession of surveyors and 
geologists through natural persons only. 3) All Member States except CY,  EE, FR, MT, 
PL, SI : None 
 EE: None except that at  least one responsible 
person (project manager or consultant) must be 
resident of Estonia  
                                                      
52 All Member States except AT, CZ, EE, FI, HU, LT, LV, SE and SK : the service involved excludes related scientific and technical  consulting services on operation 
of mines, etc.  
  TN/S/O/EEC/Rev.1
 Page 165Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
   FR: "Surveying": Access through a SEL 
(anonyme, à responsabilité limitée ou en 
commandite par actions), SCP, SA and SARL 
only.   FR: "Exploration and prospection services" 
subject to authorization. 
 CY, MT, PL, SI: Unbound   
  IT: For certain exploration services activities 
related to mining  (minerals, oil, gas, etc.), exclusive rights may exist. 
 IT: Access to profession of surveyors and 
geologists through natural persons only. Professional association (no incorporation) 
among natural persons permitted.   
  PT: Access restricted to natural persons. 
 CY, MT, PL, SI:  Unbound    
 4) ICT and BV :  
 All Member States except CY, MT, PL, SI : 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 
AT: Commercial presence required. 
DE: Conditions of nationality for 
publicly appointed surveyors. 
FR: "Surveying" - operations relating 
to the establishment of property rights and to land law are reserved for EC 
"experts-géomètres". 4) ICT and BV
: 
 All Member States except CY, FI, MT, LV, 
PL, SI : Unbound except as indicated in the 
horizontal section and s ubject to the following 
specific limitations: 
IT, PT: Residence requirement. 
 CY, MT,  PL, SI : Unbound  
 FI, LV: None    TN/S/O/EEC/Rev.1 
Page 166 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  CY, MT, PL, SI:  Unbound   
 CSS-EJP:  
All Member States except EE:  Unbound.  
All Member States except CY, CZ, HU ,  LT, 
LV, MT, PL, SI, SK  EE:  Unbound except as 
indicated in the horizontal section and subject to 
the following specific limitations: 
EE:  Must be providing services as a 
professional ( university degree and 
professional qualifications required ) 
with at leas t five years experience in a 
related field.  
AT: Commercial presence required. CSS-EJP  
 
All Member States except CY, CZ,  HU, LT, 
LV, MT, PL, SI, SK :  Unbound except as 
indicated in the ho rizontal section and subject 
to the following specific limitations: 
 IT, PT: Residence requirement.  
LV: None  
CY, CZ, HU,  LT, MT, PL, SI, SK :  Unbound  
  
 DE: Conditions of nationality for 
publicly appointed surveyors. 
FR: "Surveying" - operations 
relating to the establishment of 
property rights and to land law are 
reserved for EC "experts-géomètres". 
FI, HU: The natural person must 
demonstrate that s(he) possesses special knowledge relevant to the 
service being supplied. 
 CY, LT, LV: Unbound  
 
 
   
  TN/S/O/EEC/Rev.1
 Page 167Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 IP: 
 All Member States:  Unbound.  IP: 
 All Member States:  Unbound.  
n) Maintenance and Repair of 
Equipment (not including 
Maritime Vessels, Aircraft or Other Transport 
Equipment) 1)  All Member States except CY, CZ, MT, PL, 
SK: None 
 CY, CZ, MT, PL, SK: Unbound  
2) 3) All Member States except CY, MT, PL : None 
 CY, MT, PL: Unboun d 1)  All Member States except CY, CZ, MT, PL, 
SK: None 
 CY, CZ, MT, PL, SK: Unbound  
2) 3) All Member States except CY, MT, PL : None 
 CY, MT, PL: Unbound   
AT: 633+8861-8866 
excluding also fire arms 
and ammunition;  
 EE, FI, LV, LT: 633, 
8861-8866;  
 CZ, SK: 633, 8861-
8865; 
 SI: CPC 633+8861 
+8866, not incl. 
Maritime vessels, 
aircraft or other 
transport equipment) 4) ICT and BV  
All Member States except CY, MT, PL : 
Unbound except as indicated in the horizontal 
section 
 CY, MT, PL: Unbound 4) ICT and BV : 
 All Member States except CY, FI, LV , MT, PL : 
Unbound except as indicated in the horizontal 
section  
 FI, LV: None  
 CY, MT, PL:  Unbound   TN/S/O/EEC/Rev.1 
Page 168 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  CSS- EJP: 
All Member States except CY, CZ, HU,  LT, 
LV, MT, PL, SI, SK :  Unbound except when 
provided in the context of a lease or after-sales contract where, as indicated in the 
horizontal section. 
CY, CZ, HU,  LT, LV, MT, PL, SI, SK :  
Unbound. 
  
  CSS- EJP:  
All Member States except EE, LV :  Un bound  
All Member States  except CY,  CZ, EE, HU, 
LT, LV, MT, PL, SI, SK :  unbound except 
when provided in the context of a lease or 
after-sales contract where, as indicated in the 
horizontal section. 
- EE: Unbound except as indicated in the 
horizontal section . 
- LV: None  
CY, CZ, HU , LT,  MT, PL, SI, SK : Unbound   
 IP: 
 All Member States:  Unbound IP: 
 All Member States:  Unbound.  
o) Building-Cleaning Services 
(CPC 874) 1) All Member States except HU, LT: Unbound 
 HU, LT: None 
2) All Member States except CY, CZ, EE, MT, PL, 
SK, SI: None 
 CY, CZ, EE, MT, PL, SK, SI: Unbound 1) All Member States except HU, LT: Unbound 
 HU, LT: None 
2) All Member States except CY, CZ, EE, MT, 
PL,  SK, SI: None 
 CY, CZ, EE, MT, PL, SK, SI: Unbound   
  TN/S/O/EEC/Rev.1
 Page 169 
Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 3)  All Member States except CY, EE, MT, PL, SI: 
None 
 CY, EE, MT, PL, SI: Unbound 
4) ICT and BV   
 All Member States except CY, EE, MT, PL, SI: 
Unbound except as indicated in the horizontal 
section  
 CY, EE, MT, PL, SI: Unbound 3)  All Member States except CY, EE, MT, PL, SI: 
None 
 CY, EE, MT, PL, SI: Unbound 
4) ICT and BV : 
 All Member States except CY, EE, FI, LV,  MT, 
PL, SI: Unbound except as indicated in the 
horizontal section 
 FI, LV: None  
 CY, EE, MT, PL, SI: Unbound  
 CSS EJP  
All Member States: Unbound 
  CSS -EJP 
 All Member States except LV:  Unbound 
 LV: None  Unbound except as indicated in the 
horizontal section .  
 IP 
All Member States: Unbound  IP: 
 All Member States:  Unbound    TN/S/O/EEC/Rev.1 
Page 170 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
p) Photographic Services 
(CPC 875. All Member 
States except AT, CZ, EE, FI, HU, LV, PL, SE: 
excluding retail) 
 EE: except aerial 
photography of the territory 
of the Republic of Estonia 
 LV: excluding CPC 87504 
 PL:  CPC 875 excluding 
aerial photography 1) All Member States except AT, CY, EE, HU, 
LV, LT, MT, PL, SE, SI: Unbound except for 
aerial photography: None  
 AT, EE, HU, LV, LT, PL, SE, SI: None 
 CY, MT: Unbound 
2)  All Member States except CY, MT, SK: None  CY, MT, SK: Unbound 
3)  All Member States except CY, EE, MT: None 
 CY, EE, MT: Unbound 1)  All Member States except AT, CY, CZ, EE, 
HU, LV, LT, MT, PL, SE, SI, SK: Unbound 
except for aerial photography: None 
 AT, CZ, HU, LV, LT, PL, SE, SI, SK: None 
 CY, EE, MT: Unbound 
2)  All Member States except CY, MT: None  CY, MT: Unbound 
3) All Member States except CY, EE, MT: None 
 CY, EE, MT: Unbound  
 4) ICT and BV   
 All Member States except CY, MT: Unbound 
except as indicated in the horizontal section. 
 CY, MT: Unbound 4) ICT and BV : 
 All Member States except CY, FI, LV,  MT, PL: 
Unbound except as indicated in the horizontal 
section  
 FI, LV, PL: None  
 CY, MT: Unbound  
 CSS EJP  
All Member States: Unbound 
 CSS – EJP  
All Member States exce pt EE, LV:  Unbound 
EE, LV: Unbound except as indicated in the 
horizontal section . 
LV: None .   
  TN/S/O/EEC/Rev.1
 Page 171Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 IP 
All Member States: Unbound IP 
All Member States: Unbound   
q) Packaging Services 
 (CPC 876) 1) All Member States except AT, HU, LT: 
Unbound 
 AT, HU, LT: None 
2) 3) All Member States e xcept CY, EE , FI, MT, 
PL, SI , SE: None 
 CY, EE , FI, MT, PL, SI , SE: Unbound  
4) ICT and BV   
 All Member States except CY, EE , FI, MT, PL, 
SI, SE: Unbound except as indicated in the 
horizontal section 
 CY, EE , FI, MT, PL, SI , SE: Unbound 1) All Member States except AT, HU, LT: 
Unbound 
 AT, HU, LT: None 
2) 3) All Member States except CY, EE , FI, MT, 
PL, SI, SE: None 
 CY, EE,  FI, MT, PL, SI,  SE: Unbound  
4) ICT and BV : 
 All Member States except CY, EE, FI, LV, MT, 
PL, SI , SE: Unbound except as indicated in the 
horizontal section. 
 CY, EE,  FI, MT, PL, SI,  SE: Unbound 
 LV: None   
 CSS EJP  
All Member States: Unbound 
  CSS -EJP 
 All Member States except LV:  Unbound 
 LV: None  Unbound except as indicated in the 
horizontal section .   TN/S/O/EEC/Rev.1 
Page 172 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 IP 
All Member States: Unbound  IP: 
 All Member States:  Unbound   
r) Printing and Publishing
 (CPC 88442) 1) 2) All Member States except CY, CZ, MT, SK, 
SI: None 
 CY, CZ, MT, SK, SI: Unbound  
 1) All Member States except CY, CZ, MT , SE, SI, 
SK: None 
  SE: Residency requirements for publisher and 
owner of publishing or printing company 
 CY, CZ, MT, SK, SI: Unbound  
2) All Member States except CY, CZ, MT, SI, 
SK: None 
 CY, CZ, MT, SI, SK: Unbound   
 3) All Member States except CY, CZ , IT, MT,  LT, 
LV, PL, SI, SK : None  
 IT: Foreign participation i n publishing 
companies limited to 49 per cent of capital or of 
voting rights.  
 LT: Establishment rights in publishing sector 
granted only to Lithuanian incorporated legal 
persons. 
 LV: Establishment rights in publishing sector 
granted only to Latvian incorporated legal 
persons 
 PL: Nationality requirement for the editor-in-
chief of newspapers and journals 3) All Member States except CY, CZ , FI, MT , SE, 
SI, SK : None 
  FI: Residency requirements for a person in 
charge of publishing 
  SE: Residency requirements for publisher and 
owner of publishing or printing company. 
 CY, CZ, MT, SI, SK: Unbound  
   
  TN/S/O/EEC/Rev.1
 Page 173Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  CY, CZ, MT, SI, SK: Unbound    
 4) ICT and BV   
 All Member States except CY, CZ, MT, SK, SI : 
Unbound except as indicated in the horizontal section and subject to the following specific 
limitation: 
PL: Nationality requirements for the 
editor-in-chief of newspapers and 
journals. 
 CY, CZ, MT, SK, SI : Unbound 4) ICT and BV : 
 All Member States except CY, CZ,   LV, MT, 
PL, SK, SI : Unbound except as indicated in the 
horizontal section and s ubject to the following 
specific limitations: 
  SE: Residency requirement for publisher 
and owner of publishing or printing 
company.  
   FI: Residency requirements for a person in 
charge of printing  
  CY, CZ,  MT, SK, SI : Unbound 
 LV, PL : None   
 CSS EJP  
All Member States: Unbound 
 CSS – EJP  
All Member States exce pt EE, LV:  Unbound 
EE, LV: Unbound except as indicated in the 
horizontal section  
LV: None   
 IP 
All Member States: Unbound IP 
All Member States: Unbound    TN/S/O/EEC/Rev.1 
Page 174 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
s) Convention Services 
 (FI: Public relation services 
and exhibition management services only. AT: 
exhibition management 
services only) 
 1) 2) 3) All Member States except CY, CZ, HU, 
MT, PL, SI, SK: None 
 CY, CZ, HU, MT, PL, SK, SI: Unbound 4) ICT and BV
  
 All Member States except CY, CZ, HU, MT, 
PL, SI, SK: Unbound except  as indicated in the 
horizontal section.  
 CY, CZ, HU, MT, PL, SI, SK: Unbound 1) 2) 3) All Member States except CY, CZ, HU, 
MT, PL, SI, SK: None 
 CY, CZ, HU, MT, PL, SK, SI: Unbound 4) ICT and BV
: 
 All Member States except CY, CZ, FI, HU, LV, 
MT, PL, SI, SK: Unbound except as indicated in the horizontal section  
 FI, LV: None  
 CY, CZ, HU, MT, PL, SI, SK: Unbound  
 CSS EJP  
All Member States: Unbound 
 
 
 
IP 
All Member States: Unbound CSS – EJP  
All Member States exce pt EE, LV:  Unbound 
EE, LV: Unbound except as indicated in the 
horizontal section  
LV: None  
IP 
All Member States: Unbound   
t) Other  
 Translation Services (AT, 
FI, LV and SE: Translation 
and interpretation services) 
(CPC 87905) 1) 2) All Member States except CY, CZ, EE, HU, 
MT, PL,SK, SI : None 
 CY, CZ, EE, HU, MT, SK, SI:  Unbound for 
official translation and interpretation 1) 2) All Member States except CY, CZ, EE, HU, 
MT, PL, SK, SI : None 
 CY, CZ, EE, HU, MT, SK, SI:  Unbound  for 
official translation and interpretation    
  TN/S/O/EEC/Rev.1
 Page 175Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 PL: Translation services 
excluding services of sworn 
interpreters 
(CPC  87905**)   PL: Unbound for sworn interpreters 
3) All Member States except CY, CZ, EE, HU, 
MT, PL, SK, SI : None 
 CY, CZ, EE, HU, MT , SK, SI: Unbound for 
official translation and interpretation 
 PL: Unbound for sworn interpreters 
  PL: Unbound for sworn interpreters 
3) All Member States except CY, CZ, DK, EE, 
HU, MT, PL,SK, SI : None 
 DK: Authorisation for authorised public 
translators and interpreters may limit the scope 
of activity. 
 CY, CZ, EE, HU, MT, SK, SI: Unbound for 
official translation and interpretation 
 PL: Unbound for sworn interpreters   
 4) ICT, and  BV, CSS and IP  
All Member States except CY, CZ, EE, HU, MT, 
LV, LT,  SK, SI : Unbound except as indicated in the 
horizontal section and subject to the following 
specific limitations : 
 HU, SK: Unbound for official translation and 
interpretation 
 PL: Unbound for sworn interpreters 
 DK: Authorised public translators and 
interpreters: Citizenship condition unless  
waived by the Danish Commerce and 
Companies Agency.  
CY, CZ, EE, HU, MT, SK, SI: Unbound 4) ICT, and  BV, CSS and IP  
 All Member States except CY, CZ, EE, HU, 
LV, MT, PL,  SK, SI : Unbound except as 
indicated in the horizontal section and subject to the following specific limitations: 
DK: Authorised public translators and 
interpreters:  residence requirement unless waived by the Danish Commerce 
and Companies Agency. 
FI: Residency requirement for certified 
translators 
 
HU, SK: Unbound for official 
translation and interpretation 
PL: Unbound for sworn interpreters   TN/S/O/EEC/Rev.1 
Page 176 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 LV:  For ICT, BV and IP:  Unbound except as 
indicated in the horizontal section.  For CSS:  
Unbound. 
LT:  For ICT and BV:  Unbound except as 
indicated in the horizontal section.  For CSS and  
IP:  unbound.   
 CY, CZ, EE, HU,  MT, SK, SI : Unbound 
 LV, PL: None   
  CSS-EJP: 
 CY, CZ, EE, HU, LT, LV,  MT, PL, SI, SK : All 
Member States except EL, IT, IE, UK, SE,: 
Unbound  
 EL, IT, IE, SE, UK,: All Member States except 
CY, CZ, EE, HU, LT, LV, MT, PL, SI, SK : 
Unbound except as indicated in the horizontal 
section and  subject to the following specific 
limitations:  
EL: Relevant qualifications and five 
years' professional experience.  
IT, IE, SE, UK:  Relevant qualifications 
and three years' professional 
experience.  
IT, UK:  Compliance with an economic 
needs test is required .  CSS-EJP: 
 All Member States except CY, CZ, EE, HU, 
LT, LV, MT, PL, SK, SI : Unbound except as 
indicated in the horizontal section  and subject 
to the following specific limitations : 
DK: Authorised p ublic translators 
must establish a legal domicile in 
Denmark.  
 CY, CZ, EE, HU, LT, MT, PL, SK, SI : 
Unbound  
 LV: None   
  
  IP: 
 All Member States except CY, CZ, EE, HU,  
LT, LV,  MT, PL, SI, SK: Unbound except as 
indicated in the horizontal section.  IP: 
 All  Member States except CY, CZ, EE, HU,  
LT, LV,  MT, PL, SI, SK: Unbound except as 
indicated in the horizontal section  and 
subject to the following limitations:    
  TN/S/O/EEC/Rev.1
 Page 177Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  CY, CZ, EE, HU, LT, LV, MT, PL, SI, SK: 
Unbound   DK: Authorised public translators must 
establ ish a legal domicile in Denmar k. 
 CY, CZ, EE, HU, LT, LV, MT, PL, SI, 
SK: Unbound   
 Interior Design Services  
(CPC 87907) 
 LV: Speciality design 
services (CPC 87907) 1) All Member States except CY, CZ, EE, FI, HU, 
LT, MT, PL, SI, SK: None 
 CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: 
Unbound 
 
 2) All Member States except CY, CZ, EE, FI, HU, 
LT, MT, PL, SI, SK: None 
 CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: 
Unbound 1) All Member States except CY, CZ, DE, EE, FI, 
HU, LT, MT, PL, SI, SK: None  
 DE:  Application of the national rules on fees 
and emoluments for all services which are 
performed from abroad. 
 CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: 
Unbound 
2) All Member States except CY, CZ, EE, FI, HU, 
LT, MT, PL, SI, SK: None 
 CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: 
Unbound  
 3) All Member States except CY, CZ, EE, FI, HU, 
LT, MT, PL, SK, SI: None 
 CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: 
Unbound 3) All Member States except CY, CZ, EE, FI, HU, 
LT, MT, PL, SI, SK: None 
 CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: 
Unbound   TN/S/O/EEC/Rev.1 
Page 178 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 4) ICT and BV   
 All Member States except CY, CZ, EE, FI, HU, 
LT, MT, PL, SI, SK: Unbound except as indicated in the horizontal section and subject to 
the following limitation: 
 AT: commercial presence required 
 CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: 
Unbound 4) ICT and BV
: 
 All Member States except CY, CZ, EE, FI, HU, 
LV, LT, MT, PL, SI, SK: Unbound except as 
indicated in the horizontal section and subject 
to the following limitations: 
AT: commercial presence required 
 CY, CZ, EE, FI, HU, LT, MT, PL, SI, SK: 
Unbound 
 LV: None   
 CSS EJP  
All Member States: Unbound 
  CSS -EJP 
 All Member States except LV:  Unbound 
 LV: None  Unbound except as indicated in the 
horizontal section .  
 IP 
All Member States: Unbound IP: 
 All Member States:  Unbound    
  TN/S/O/EEC/Rev.1
 Page 179Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 Collection agency services 
(CPC 87902) 1) 2) 3) All Member States except AT, LV: 
Unbound  
 AT, LV: None 4) ICT and BV
  
 All Member States except AT, LV: Unbound  
 AT, LV: Unbound except as indicated in the 
horizontal section and s ubject to the following 
limitations: 
AT: commercial presence required 1) 2) 3) All Member States except AT, LV: 
Unbound  
 AT, LV: None 4) ICT and BV
: 
 All Member States except AT, LV: Unbound  
 AT, LV: Unbound except as indicated in the 
horizontal section 
 LV: None   
 CSS EJP  
All Member States: Unbound 
  CSS -EJP 
 All Member States except LV:  Unbound 
 LV: None  Unbound except as indicated in the 
horizontal section .  
 IP 
All Member States: Unbound IP: 
 All Member States:  Unbound   
 Credit reporting services 
(CPC 87901) 1) 2) 3) All Member Stat es except LV: Unbound  
 LV: None 
4) ICT and BV   
 All Member States except LV: Unbound  1) 2) 3) All Member Stat es except  LV: Unbound  
 LV: None 
4) ICT and BV : 
 All Member States except LV: Unbound   TN/S/O/EEC/Rev.1 
Page 180 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 LV: Unbound except as indicated in the horizontal 
section LV: None Unbound except as indicated in the 
horizontal section   
 CSS EJP  
All Member States: Unbound   CSS -EJP 
 All Member States except LV:  Unbound 
 LV: None  Unbound except as indicated in the 
horizontal section .  
 IP 
All Member States: Unbound IP: 
 All Member States:  Unbound   
 Duplicating services  
 (CPC 87904) 1) 2) 3) All Member Stat es except LV: Unbound  
 LV: None 4) ICT and BV
  
 All Member States except LV: Unbound  
 1) 2) 3) All Member Stat es except LV: Unbound  
 LV: None 4) ICT and BV
: 
 All Member States except LV: Unbound 
  
  LV: Unbound except as indicated in the 
horizontal section   LV: None  Unbound except as indicated in the 
horizontal section   
 CSS EJP  
All Member States: Unbound 
  CSS -EJP 
 All Member States except LV:  Unbound 
 LV: None Unbound except as indicated in the 
horizontal section .   
  TN/S/O/EEC/Rev.1
 Page 181Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 IP 
All Member States: Unbound IP: 
 All Member States:  Unbound   
 Other business services 
n.e.c. (CPC 87909) 1) 2) 3) All Member Stat es except LV: Unbound  
 LV: None 4) ICT and BV
  
 All Member States except LV: Unbound 
 LV: Unbound except as indicated in the 
horizontal section 1) 2) 3) All Member Stat es except LV: Unbound  
 LV: None 4) ICT and BV
: 
 All Member States except LV: Unbound 
 LV: None  Unbound except as indicated in the 
horizontal section   
 CSS EJP  
All Member States: Unbound   CSS -EJP 
 All Member States except LV:  Unbound 
 LV: None  Unbound except as indicated in the 
horizontal section .  
 IP 
All Member States: Unbound IP: 
 All Member States:  Unbound   
  TN/S/O/EEC/Rev.1 
Page 182  
Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
2. COMMUNICATION 
SERVICES    
B. Courier Services  
 (CPC 7512)  1) All Member States except AT, EE, LT, LV, 
PL: Unbound   
 AT: Unbound ex cept special delivery services 
 EE, LT : None  
 LV: Unbound except land -based courier 
 services where : None  
 PL: None exce pt written correspondence e.g. 
letters where: Unbou nd 1) All Member States except AT, EE, LT, LV, PL : 
Unbound  
 AT: Unbound ex cept special delivery services 
where: None  
 EE, LT : None  
 LV: Unbound except land -based courier services 
 
PL: None except written correspondence e.g. 
 letters where: Un bound    
 2) All Member States except AT, CZ,  EE, LT, 
LV, PL, SI, SK : Unbound  
 AT, SI: Unbound except special delivery 
 services where: None  
 CZ, EE, LT, SK : None  
 LV: Unbound except land -based courier 
 services where : None  
 PL: None except written co rrespondence e.g. 
 letters where: Unbound  2) All Member States except AT , CZ,  EE, LT, LV, 
PL, SI, SK : Unbound  
 AT , SI: Unbound except special delivery services 
where: None  
 CZ, EE, LT, SK : None  
 LV: Unbound except land -based courier services 
where : No ne 
 PL: None except written correspondence e.g. 
letters where: Unbound   
 3) All Member States except AT , CZ,  EE, LT, 
LV, PL, SI, SK : Unbound  3) All Member States except AT, CZ,  EE, LT, LV, 
PL, SI, SK : Unbound    
  TN/S/O/EEC/Rev.1
 Page 183Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  AT, SI : Unbound except special delive ry 
services where: None  
 
 CZ, EE, LT, SK : None  
 
LV: Unbound except land -based courier 
services where : None  
 PL: None except written correspondence e.g. 
letters where: Unbound   AT , SI : Unbound except special delivery 
services where: None  
 CZ, EE, LT, SK : None  
 
 LV: Unbound except land -based courier services 
where : None  
 P L: None except written correspondence e.g. 
letters where: Unbound   
 4)  ICT and BV   
 All Member States except AT, CZ, EE, LT, 
LV, PL, SI, SK : Unbound  
 AT, SI: Unbound except special delivery 
services where: Unbound except as indicated 
in the horizontal section  
 CZ, EE, LT, SK : Unbound except as indicated 
in the horizontal section  
 LV: Unbound except land -based courier 
services where : Unbound except as indicated 
in the horizontal sec tion 
 PL: Unbound except as indicated in the  
horizontal section except written 
correspondence e.g. letters where: Unbound  4) ICT and BV   
 All Member States except AT, CZ, EE, LT, LV, 
PL, SI, SK: Unbound  
AT, SI: Unbound except special delivery services 
where: Unbound except as indicated in the 
horizontal section  
 CZ, EE, LT, SK : Unbound except as indicated in 
the horizontal section  
 LV: Unbound except land -based courier services 
where : None  
PL: None except written correspondence e.g. 
letters where: Unboun d   TN/S/O/EEC/Rev.1 
Page 184 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  CSS -EJP: 
 All Member States:  Unbound  
  CSS EJP : 
 All Member States except EE, LV :  Unbound  
 EE: Unbound, except as provided in the 
horizontal section.  
 LV: Unbound except land -based courier services 
where: None.   
 IP 
All Member States: Unbound  IP 
All Member States: Unbound   
A/B Postal and Courier 
services53  
(CPC 7511-7512) 
 
Services relating to the 
handling54 of postal items55 
according to the following list of sub-sectors, whether for 
domestic or foreign 
destinations.  1) 2) 3) All Member States e xcept CY, CZ,  EE, 
HU, LT, LV, MT, PL, SI  : Licencing 
systems may be established for sub-sectors 
(i) to (iv) for which a general Universal 
Service Obligation exists. These licences 
may be subject to particular universal 
service obligations and/or financial 
contribution to a compensation fund.  
 
CY, CZ,  EE, HU, LT, LV, MT, PL, SI,: 
Unbound  1) 2) 3) All Member States except CY , CZ,  EE, 
HU, LT, LV, MT, PL , SI:  None 
 
CY, CZ,  EE, HU, LT, LV, MT, PL, SI: 
Unbound  
 
 The EC will undertake 
additional  commitments 
on the basis of 
communication on a  
reference paper CTS 
(TN/S/W/26) attached 
hereto provided a critical 
mass of WTO Members 
undertake similar 
commitments.    
                                                      
53 While discussions on classification in this sector are still on going, the commitment is listed according to the proposed classi fication that has been notified 
to WTO by the EC and its Member States on 23 March 2001 (WTO do cument S/CSS/W/61) and of the scheduling guidelines on postal/co urier co-sponsored by the 
EC on 17 February 2005 (WTO document TN/S /W/30) , without prejudice to the outcome of the discussion on the classification of p ostal and courier services. In 
addition, the EC recalls its readiness to define and make negotia ted additional commitments in th is sector,. These commitments should be summed up in a reference 
paper on postal and courier service s. 
54 The term “handling” should be taken to incl ude clearance, sorting, transport and delivery.   
  TN/S/O/EEC/Rev.1
 Page 185Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
(i) Handling of addressed 
written communications on 
any kind of physical medium56, 
including 
- Hybrid mail service 
- Direct mail 
(ii) Handling of addressed 
parcels and packages57 
(iii) Handling of addressed 
press products58 
(iv) Handling of items referred 
to in (i) to (iii) above as 
registered or insured mail 
(v) Express delivery services59 
for items referred to in (i) to 
(iii) above 
(vi) Handling of non-addressed 
items 
(vii) Document exchange60 4) ICT and BV :  
All Member States except CY, CZ,  EE, HU, 
LT, LV, MT, PL, ,SI, : Unbound except as 
indicated in the horizontal section  
CY, CZ,  EE, HU, LT, LV, MT, PL, SI : 
Unbound 
 
 
CSS - EJP   
All Member States:  Unbound  
 
 
IP: 
All Member States:  Unbound  4) ICT and  BV :  
All Member States except CY, CZ,  EE, HU, 
LT, LV, MT, PL, ,SI, : Unbound except as 
indicated in the horizontal section  
CY, CZ,  EE, HU, LT, LV, MT, PL,  SI : 
Unbound 
 
  
CSS - EJP  :  
All Member States except EE, LV : Unbound 
EE, LV : Unbound except as indicated in the 
horizontal section 
 
LV:  None  
IP:  
All Member States:  Unbound  
                                                      
55 “Postal item” refers to items handled by any type  of commercial operator, whether public or private.  
56 E.g. letter, postcards.  
57 Books, catalogues are included hereunder . 
58 Journals, newspapers, periodicals.   TN/S/O/EEC/Rev.1 
Page 186 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
Sub-sectors (i), (iv)  and (v) are 
excluded when they fall into 
the scope of the services which 
may be reserved, which is: for 
items of correspondence the price of which is less than five 
times the public basic tariff, 
provided that they weigh less 
than 350 grams
61, plus the 
registered mail service used in the course of judicial or    
                                                      
59 Express delivery services may include, in addition to greater sp eed and reliability, value added elements such as collection fr om point of origin, personal 
delivery to addressee, tracing and tracking, possibility of changi ng the destination and addressee in transit, confirmation of receipt.  
60 Provision of means, including the supply of ad hoc premises as we ll as transportation by a third party, allowing self-delivery by mutual exchange of postal 
items between users subscribing to this service.  Postal item re fers to items handled by any ty pe of commercial operator, wheth er public or private . 
61 “Items of correspondence” : a communication  in written form on any kind of physical medium to be conveyed and delivered at the address indicated by 
the sender on the item itself or on its wrapping. Books, catalo gues, newspapers and periodicals are not regarded as items of co rrespondence.   
  TN/S/O/EEC/Rev.1
 Page 187Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
administrative procedures. 
2.C Telecommunications 
62services63 64 65 
All services consisting of the 
transmission and reception of 
signals by any electromagnetic 
means, excluding broadcasting. 
Broadcasting is defined as the 
uninterrupted chain of 
transmission required for the 
distribution of TV and radio 
programme signals to the 
general public, but does not 
cover contribution links 
between operators. 1) All Member States except CY, MT: None 
CY,MT: Unbound 
 
 
 1) All Member States except CY, MT: None 
CY,MT: Unbound 
 
 The EC undertakes the 
obligations contained in 
the reference paper 
attached hereto for the 
following services: 
a) Voice telephone 
services (CPC7521) 
b) Packet-switched data 
transmission services (part 
of CPC 7523) 
c) Circuit-switched data 
transmission service (part 
of CPC 7523) 
                                                      
62 Footnote for clarification purposes: Some EC Member States main tain public participation in certain telecommunication operators . EC Member States reserve 
their rights to maintain such public participation in the futu re. This is not a market access limitation. In Belgium, governmen t participation and voting rights in Belgacom 
are freely determined under legislative powers as is presently th e case under the law of 21 March 1991 on the reform of governm ent-owned economic enterprises.  
 
63 EE: The commitments taken by Estonia are based on the scheduling principles provided by the following d ocuments:  
“Notes for Scheduling Basic Telecom Serv ices Commitments” (S/GBT/W/2/REV.1), and,  
“Market Access Limitations on Sp ectrum Availability” (S/GBT/W/3)  
64 SI: The setting up and operation of telecommunication networks infrastructure as well as the prov ision of voice telephone, pa cket and circuit switched data 
services, telegraph, telex, mobile radio telephone, satellite and paging se rvices are excluded (public monopoly).  
65 SK: This commitment is subject to the outcome on the further discussion on issue.  Note from SK: Note: Monopoly of network infrastructure and its setting up.  
Services have to be provided over the public network or over le ased lines.  Connection with public network possible.  In public  mobile services plus circuit -and-packet -
switched da ta services monopoly until 1996.   TN/S/O/EEC/Rev.1 
Page 188 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
Telecommunications services do 
not cover the economic activity 
consisting of the provision of 
content services which require 
telecommunications services for 
their transport.  2) All Member States: None  
 
 2) All Member States: None. 
 
 d) Telex services (part of 
CPC 7523) 
e) Telegraph services  
   f) Facsimile services 
(part of CPC7521 + part of 
CPC 7529) 
g) Private leased circuit 
services (part of CPC 7522 
+ part of CPC 7523) 
o) other 
 3) All Member States except FI, FR, PL,SI: 
None 
 
FI: Permanent residence requirement for half 
of the founders, half of the members of the 
board of directors and the managing director. 
If the founder is a juridical person, residence  
requirement for that juridical person.  3) All Member States: None.  
   
  TN/S/O/EEC/Rev.1
 Page 189Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 FR: Non-EC natural or juridical persons may 
not hold directly more than 20% of the shares 
or voting rights of companies authorised to 
establish and operate radio-based    
 infrastructure for the provision of 
telecommunications serv ices to the general 
public. For the application of this provision, 
companies or firms legally established 
according to the laws of a Member State of the  
EC are considered EC juridical persons.   
 PL: For domestic and international telecom 
services provided usin g cable television and 
radio networks and for public cellular mobile 
telephone services and networks: The 
limitation of foreign capital and voting rights 
is 49% 
SI: Foreign participation may not exceed 99 
per cent of the equity. 
4) ICT and BV :  
All Member States except CY MT :  
Unbound except as indicated in the 
horizontal section 
 
CY MT : Unbound  
 
 
 
4) ICT, BV  : 
All Member States except CY, MT: Unbound 
except as indicated in the horizontal section . 
CY,  MT : Unbound    TN/S/O/EEC/Rev.1 
Page 190 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 CSS-EJP  :   
All Member States:  Unbound 
IP: 
All Member States:  Unbound CSS-EJP  :   
All Member States:  Unbound 
IP: 
All Member States:  Unbound  
 Value -added services66: 
Electronic mail, Voice 
mail,  On -line information 
and database retrieval, 
EDI, Code and protocol 
conversion  1) All Membe r  States except CY, HU, LV , MT, 
PL, SI: None  
 CY, MT : Unbound               
 HU: Unbound for on -line information and 
data base retrieval, code and protocol 
conversion, on -line information and/or 
data processing.  
 LV: None except for: The provision of 
enha nced services must  be based on 
facilities provided by Lattelekom until 1 
January 2003.  
 PL: Use of the public network, or the 
network of other authorized operator, 
required in the case of cross -border 
provision of these services  
 SI: None as from 1 Januar y 1998, except  for 
EDI: Unbound  1) All Member  States except CY, HU, MT, PL, SI : 
None           
 CY, MT : Unbound  
 HU: Unbound for on -line information and data 
base retrieval, code and protocol 
conversion, on -line information and/or data 
processing . 
 PL: O nly Polish companies with no foreign 
equity may be permitted to use equipment, 
lines, and networks directly linked to 
equipment, lines and networks located 
abroad  
 SI: None as from 1 January 1998, except  for 
EDI: Unbound  EE and LV undertake 
additional comm itments as 
contained in the Reference 
Paper attached hereto.  
                                                      
66 Excludes voice telephone, packet an d circuit switched data services, telegraph, telex, mobile radio te lephone, paging and satel lite services .  
  TN/S/O/EEC/Rev.1
 Page 191Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 2) All Member  States except CY, LV, MT, PL, 
SI: None   
 CY, MT : Unbound             
 LV: None except for: The provision of 
enhanced services must  be based on 
facilities provided by Lattelekom  until 1 
January 2003.  
 PL: Use of the public network, or the 
network of other authorized operator, 
required in the case of cross -border 
consumption of these services        
SI: None, except for EDI: Unbound  2) All Member  States except CY, MT, PL, SI : 
None  
 CY, MT : Unbound  
 PL: Only Polish companies with no foreign 
equity may be permitted to use equipment, 
lines, and networks directly linked to 
equipment, lines and networks located 
abroad  
 SI: None, except for EDI: Unbound  
  
 3) All Member  States excep t CY, CZ, MT, PL , 
PT, SK, SI: None   
  PT:  The direct or indirect participation of 
natural persons, who are non -nationals of EC 
Member States or non -EC companies or 
firms in the capital of carriers of 
complementary telecommunications 
services, whose exploi tation involves the use 
of complementary telecommunications 
infrastructures, cannot exceed 25 per cent. 
Complementary telecommunications 
infrastructures are all public 
telecommunications infrastructures which 
are not part of the basic telecommunications 
network.  3) All Member  States except CY, MT, PL, SI : 
None  
 CY, MT: Unbound  
 PL: Only Polish companies with no foreign 
equity may be permitted to use equipment, 
lines, and networks directly linked to 
equipment, lines and networks located 
abroad  
 SI: None, e xcept for EDI: Unbound    TN/S/O/EEC/Rev.1 
Page 192 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
   CY, MT : Unbound  
 CZ, SK: License is required  
 PL: Provision of VAN services within 
Poland requires the usage of authorised 
networks67. Foreign equity in inter -town 
lines not higher than 49 per cent. No equity 
threshold for local  operators. Use of the 
public network, or the network of other 
authorized operator, required in the case of 
cross -border provision of these services by 
the service providers established in Poland . 
 SI:. Foreign participation may not exceed 99 
per cent of t he equity. Licence for 
operation granted is subject to 
obligations of value -added 
telecommunication services providers, to 
use the basic telecommunications 
network  For EDI : Unbound.     
 4)  ICT and BV   
 All Member States except CY, MT, SI :  
Unbound except as indicated in the 
horizontal section.  
 CY, MT: Unbound  
  SI: Unbound except as indicated in the 
horizontal section , except for EDI: Unbound  4)  ICT and BV :  
 All Member States except CY, FI,  LV,  MT, PL 
SI, ,: Unbound except as indicated in the 
horizonta l section.   
 FI, LV, PL: None  
 CY, MT: Unbound   
                                                      
67 Only three technically different telecommunication systems  based on equipmen t mostly produced in Poland  can be applied within public telecommunication 
network (or other networks larger than voievodships).   
  TN/S/O/EEC/Rev.1
 Page 193Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
   SI: Unbound except as indicated in the 
horizontal section, except for EDI: Unbound   
  CSS - EJP :  
 All Member States:  Unbound  
IP: 
All Member States:  Unbound   CSS - EJP :  
 All Member States except EE, LV:  Unbound  
 EE: Unbound, except as provided in the 
horizontal section  
 LV: None  
 
IP: 
All Member States:  Unbound   
(l) Enhanced facsimile service 
(part of CPC 7523)  1) to 4) All Member St ates except EE, HU, LT, 
LV, PL, SK, SI: Unbound  
1) EE, HU, LT, SK, SI: None  
 LV: None except for: The provision of 
enhanced services must be based on 
facilities provided by Lattelekom until 1 
January 2003.  
  PL: Use of the public network, or the 
network of other authorized operator, 
required in the case of cross -border 
provision of these services  1) to 4) All Member Stat es except EE, HU, LT, LV, 
PL, SK, SI: Unbound  
1) EE, HU, LT, LV, SK, SI: None  
  PL: Only Polish companies with no foreign 
equity may be permitted to use equipment, 
lines, and networks directly linked to 
equipment, lines and networks located 
abroad  
 
   TN/S/O/EEC/Rev.1 
Page 194 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 2) EE, HU, LT, SK, SI: None  
 LV: None except for: The provision of 
enhanced services must be based on 
facilities provided by Lattelekom until 1 
January 2003.  
  PL: Use of the public network, or the 
network of  other authorized operator, 
required in the case of cross -border 
consumption of these services  2) EE, HU, LT, LV, SK, SI: None  
  PL: Only Polish companies with no foreign 
equity may be permitted to use equipment, 
lines, and networks directly linked to 
equipment, lines and networks located 
abroad  
  
 3) EE, HU, LT: None  
 LV: None  
 PL: Provision of VAN services within 
Poland requires the usage of authorised 
networks68 . Foreign equity in inter town 
lines not higher than 49 per cent. No 
equity threshold for loc al operators. Use 
of the public network, or the network of 
other authorized operator, required in the 
case of cross border provision of these 
services by the service providers 
established in Poland . 
 SK: License is required  3) EE, HU, LT, LV, SK, SI: None  
  PL: Only Polish companies with no foreign 
equity may be permitted to use equipment, 
lines, and networks directly linked to 
equipment, lines and networks located 
abroad   
                                                      
68 Only three technically diff erent telecommunication systems - based on equipment mostly produced in Poland - can be applied wit hin public telecommunication 
network (or other networks larger than voievodships).  
  
  TN/S/O/EEC/Rev.1
 Page 195Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  SI: Foreign participation may not exceed 
99 per cent of the equity. Licence for 
operation granted is subject to 
obligations of value -added 
telecommunication services providers, to 
use the basic telecommunications 
network.     TN/S/O/EEC/Rev.1 
Page 196 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 4)   ICT and BV   
 EE, HU, LT, LV, PL, SI, SK: Unbound except 
as indicated in the horizontal section.  
 CSS - EJP:  
 EE, HU, LV, LT, PL, SI, SK:  Unbound.  
 
IP 
 
EE, HU, LV, LT, PL, SI, SK:  Unbound  4) ICT and BV:  
 EE, HU, LT, PL, SI, SK : Unbound except as 
indicated in the horizontal section  
 LV:  None  
 CSS - EJP: 
 HU, LT , PL, SI, SK :  Unbound  
 EE: Unbound , except as p rovided in the 
 horizontal section  
 LV: None  
IP 
EE, HU, LV, LT, PL, SI, SK:  Unbound   
Telecommunications services are the transport of electro -magnetic signals - sound, data image and any combina tions thereof, excluding broadcasting69. Therefore, 
commitmen ts in this schedule do not cover the economic activity consistin g of content provision which require telecommunications service s for its transport. The provision of 
that content, transported via a telecommunica tions service, is subject to the specific comm itments undertaken by the European Communities and their Member States in other 
relevant sectors . 
                                                      
69 Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme sign als to the general public, but does 
not cov er contribution links between operators.   
  TN/S/O/EEC/Rev.1
 Page 197Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 All sub -sectors70   The European Communities 
and its Member States , 
except Cyprus, Malta and 
Slovenia,  undertake 
additional commitments as 
contained in the a ttachment, 
all parts of which are 
equally binding.  
 FI: The general horizontal requirements for 
legal entities in GATS/SC/33 shall not apply 
to the telecommunications sector except as :  
   -  half of the founders, half of the 
members of the board of direct ors 
and the managing director must 
have permanent residence in the 
European Community.  If the 
founder is a legal person, it must 
have residence in the EC.  
    LV: - Providing of public voice telephony and 
facilities -based services is reserved to 
Latteleko m. None as of 1 January 2003.  
  - Call -back and refile services are not 
allowed. None as of 1 January 2003 . FI: The general horizontal requirements for 
legal entities in GATS/SC/33 shall not apply 
to the telecommunications sector.  
Requirements concerning the Åland islands 
shall continue to apply.  
[see Horizontal section]  
PL:  When the limitations of foreign 
participation are applied, Polish citizens 
domiciliated in Poland must have majority 
in the board of directors and supervising 
body  BE: Licensing cond itions 
may address the need 
to guarantee universal 
service, including 
through financing, in a 
transparent, 
non-discriminatory 
and competitively 
neutral manner and 
will not  be more 
burdensome than 
necessary.  
 
 
                                                      
70 CY: The National legislation established Cyprus Telecommunications  Authority (CYTA) as the only authorized entity for this ins tallation, operation and 
maintenance of telecommunications networks in Cyprus as well a s for the procession of all telecommunications services .  TN/S/O/EEC/Rev.1 
Page 198 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  PL71: The installation and usage of 
telecomm unications equipment and networks 
and the provision of telecommunication 
services requires a licence or permission, with 
the exception of cases  specified by the 
Minister of Communications in his ordinance. 
The licences and permissions are available 
only fo r the entities registered in Poland. The 
requirement to obtain licences and permission 
does not concern the national operator: 
Telekomunikacja Polska SA (TP SA).    LV:  The Government will 
re-examine and 
publish the rules and 
regulatory policy 
regarding f urther 
competition in the 
field of basic 
telecommunication 
services towards the 
year 2003  
 The entities with foreign participation in 
Poland must take the form of limited liability 
companies and joint stock companies 
established in Poland. Entities with f oreign 
participation are not allowed to own 
international networks or to render 
international facilities based services until 31 
Dec. 2002.  
 With reference to international and domestic 
long-distance services and  networks the 
limitation of foreign capita l and voting rights 
is 49%.    
                                                      
71 PL: 
Note 1: The operators authorised to take part in the activity in the scope of all public fixed telephone networks and other non -public telephone networks exceeding the 
geographic area (voivodsh ip) are obliged to apply in their networks switching devices and inter -exchange teletransmission equipment belonging to three telecommunications 
systems selected by means of decision of the Polish Government.  The above obligation concerns also other non -telephone telecommunication network exceeding the 
geographic area (voivodship) in the scope of inter -exchange teletransmission equipment. The above limitation will expire not later than in 1999.  
Note 2:  The project of a new Telecommunications Act will be p repared by the end of  year 1997.   
  TN/S/O/EEC/Rev.1
 Page 199Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  Number of licences and permissions can be 
subject to the publicly available licensing 
criteria.    
 1) All Member  States except CY, EL, MT , PT, 
SI: None  
 CY, MT , SI: Unbound  
 PT: basic services can be supplied only by 
comp anies established in Portugal.  
 EL: access through S. A. and the company 
must be exclusively engaged in the 
supply of telecommunication services.  1)  All Member  States except CY, MT , SI:None  
 CY, MT , SI: Unbound   
 2)   All Member  States except MT, SI : None  
 MT, SI: Unbound  2)   All Member  States except MT, SI : None  
 MT, SI: Unbound   
 3)   All Member  States except CY, FR, EL, MT, 
PT, SI: None72: 
 CY73, MT, SI: Unbound.   
 EL: access through S. A. and the company 
must be exclusively engaged in the 
supply o f telecommunication services.  3)  All Member  States except CY, MT, SI : None  
      CY, MT, SI: Unbound  
 PT:  The Government of 
Portugal has the 
intention of presenting 
to the Parliament draft 
legislation aiming at 
removing partially the 
present  
                                                      
72 Footnote for clarification purposes: Some EC Member States maintain public participation in certain telecommunication operators . EC Member States reserve 
their rights to maintain such public participation in the future. This is not a market access limitation. In Belgium, gove rnment participation and voting rights in Belgacom are 
freely determined under legislative powers as is presently the case under the law of 21 March 1991 on the reform of government -owned economic ent erprises.   TN/S/O/EEC/Rev.1 
Page 200 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  PT : The  direct or indirect participation of 
natural persons, who are non -nationals of 
EC Member States or non -EC companies 
or firms in the capital of companies 
supplying basic telecommunications 
services cannot exceed 25%.  
   limitations on foreign 
equity partici pation in 
the capital of 
companies supplying 
basic 
telecommunication 
services no later than 
in 1998. In case of 
approval, the new 
legislation will be 
bound no later than in 
1999.  
  FR : Indirect: None. Non -EC natural or 
juridical persons may not hold dire ctly 
more than 20% of the shares or voting 
rights of companies authorised to 
establish and operate radio -based 
infrastructure for the provision of 
telecommunications services to the 
general public. For the application of 
this provision, companies or firms legally 
established according to the laws of a 
Member State of the EC are considered 
EC juridical persons    
 4) ICT and BV :  
 All Member States except CY, MT, SI :  
Unbound except as indicated in the 
horizontal section.  
 CY (same footnote as in mode 3), MT, SI: 
Unbound.  4)  ICT and BV :  
 All Member States except CY, LV,  MT, SI:  
Unbound except as indicated in the 
horizontal section.  
 CY, MT, SI: Unbound  
 LV: None   
                                                      
73 CY: A Telecommunications Policy Review Study was commissioned by the Government which covered the regulatory framework in which  CYTA operates and the 
changes which have to take place for the gradual liberalization of the market. The Council of Ministers is expected to decide on the specific measures to be taken within 1998 .  
  TN/S/O/EEC/Rev.1
 Page 201Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  CSS - EJP : 
 All Member States:  Unbound  
 
 
 
   IP: 
All Member States:  Unbound   CSS - EJP :  
 All Member States except EE, LV:  Unbound  
 EE: Unbound, except as provided in the 
horizontal section  
 LV: None  
 
IP: 
All Member States:  Unbound   
Domestic and international  
Domestic and international 
services provided using any 
network technology, on a 
facilities based or resale basis, 
for public and non -public use, in 
the following market segments 
(these correspond to the 
following CPC numbers: 7521, 
7522, 7523, 7524**, 7525, 7526 
and 7529**, broadcasting is 
excluded):     
a. Voice  telephone services  
b. Packet switched data 
transmission services  1) All Member  States except   CY, CZ, ES, EE, 
EL, IE, HU, LT, LV , MT, PT, PL, SI, SK:  
None74 
CY, MT , SI: Unbound  1) 2) 3) All Member  States except  CY, LT, LV,  MT, 
SI: None  
1) 3) CY: Unbound   
                                                      
74 Luxembourg has requested a delayed date for the liberalisation of  telecommunications until 1.1.2000. The EC decision on this re quest is still pending .  TN/S/O/EEC/Rev.1 
Page 202 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
c. Circuit -switch ed data 
transmissions services  
d. Telex services  
e. Telegraph services  
f. Facsimile services  
g. Leased circuit services75 CZ: None, except for Voice telephone services 
– non public Local/long -distance/International 
for non -public -closed user groups: Con nection 
to the PSTN will be possible after the year 
2000.  
 2) CY: None  
1) 3) LV: Lattelekom SIA has exclusive rights for 
telecommunication infrastructure operating and for 
supplying of basic telecommunication services. None 
as of 1  January 2003 .  
 ES: Non e, except that the liberalisation 
calendar will be as follows: one additional 
nation -wide licence in January 1998; full 
liberalisation as from 30.11.199876. 
IE: None except for public voice telephony and 
facilities -based services where none as of 
1 January 2000.  
 2) LV: None  
1) 3) LT:  
- For “voice telephone services” (sub -sector a): 
Company “Lietuvos telekomas” has exclusive 
rights for providing fixed -line telephone 
services. None as of  1 January 2003  
- For sub -sectors from (b) to (g): None, except 
as und er market access   
                                                      
75 CZ: Leased circuit services (CPC 7522 + 7523) for public use and for non -public use: until the year 2000 the circuits leased for these services may not be connected 
to the PSTN.  
76 Applications for further licences to  be received as from 1 August 98 .  
  TN/S/O/EEC/Rev.1
 Page 203Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 EE: None, except for sub -secto rs (a), (d), (e) 
and (g). For sub -sectors (a), (d), (e) and (g): 
None, except that domestic intercity and 
international services have to be switched over 
the public telephone network of the Estonian 
Telepho ne Company Ltd. According to the 
Concession Agreement between the 
Government of the Republic of Estonia and the 
Estonian Telephone Company. As of 1 January 
2003 None  
EL: None except for public voice telephony and 
facilities -based services where none as of 
1 January 2003.  2) LT: None  
1) 2) 3) MT, SI: Unbound  
  
 HU: For sub -sector (a) public voice telephony:  
Facility -basis, Domestic, long distance: By -
pass is not allowed;  
Resale basis, international including satellite 
transmission: Refile and hotline servic es are 
not allowed     
 LV: Lattelekom SIA has exclusive rights for 
telecommunication infrastructure operating 
and for supplying of basic telecommunication 
services. None as of 1  January 2003 . 
LT:  
- For “voice telephone services” (sub -sector 
a): Company “ Lietuvos telekomas” has 
exclusive rights for providing fixed -line 
telephone services. None as of  1 January 2003.     TN/S/O/EEC/Rev.1 
Page 204 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 - For sub -sectors from (b) to (g): None, except 
that all traffic, coming from or directed to any  
switched network in Lithuania, must be s ent 
through “Lietuvos telekomas” network. None 
as of  1  January  2003.    
 PT: None, except for public voice telephony, 
telex and telegraph where none as from 1 
January 2000, and facilities -based services 
where none as from 1 July 1999.  
PL: For domestic and  international telecom 
services provided using cable television and 
radio networks : Unbound .    
 SK: 
-For public: ST (Slovak Telecommunications) 
has exclusive right to provide public 
telecommunication infrastructure and  public 
voice services. None as of  1.1.2003  
- For non -public: None    
 2) All Member  States except   MT, PL , SI: None  
MT, SI: Unbound  
PL: For domestic and international telecom 
services provided using cable television 
and radio networks : Unbound .     
  TN/S/O/EEC/Rev.1
 Page 205Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 3) All Member States except   CY, CZ, ES, EE, 
EL, HU, LT, LV,  MT, PT, PL, SI, SK: None  
  CY, MT , SI: Unbound  
 CZ: For Voice telephone services - non 
public  
 Local/long -distance/International for non -
public -closed user groups: Connection to 
the PSTN will be possible after the year 
2000.  
 ES: N one, except that the liberalisation 
calendar will be as follows: one additional 
nation wide licence in January 1998; full 
liberalisation as from 30.11.199877.   
 EE: None, except for sub -sectors (a), (d), (e) and 
(g). For sub -sectors (a), (d), (e) and (g):  
None, except that domestic intercity and 
international services have to be switched 
over the public telephone network of the 
Estonian Telephone Company Ltd. 
According to the Concession Agreement 
between the Government of the Republic of 
Estonia and the Es tonian Telephone 
Company. As of 1 January 2003 None.  
  EL: None except for public voice telephony 
and facilities -based services where none as 
of 1 January 2003    
                                                      
77 Applications for furthe r licences to be received as from 1 August 98.   TN/S/O/EEC/Rev.1 
Page 206 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  HU: For sub -sector (a) public voice 
 telephony:  
 Facility -basis, Domestic, long distance:  
   (a)  Foreign investment is limited by 
the required 25 per cent Hungarian inter ests 
and + 1 vote for MATÁV Rt. And Antenna 
Hungaria Rt.  
   (b)  Licences are granted only to 
companies registered in Hungary.  
   (c)  Exclusivity for international long 
distance  and domestic services until 31 
December 2002 and for local calls until 31 
December 2003.  
 Resale basis, international including 
satellite transmission:  
   (a)  Open for competition after 31 
December 2002  
   (b)  Exclusivity for international long 
distance and domestic services until 31 
December 2002 and for local calls until 31 
December 2003.  
 IE: None except for public voice telephony 
and facilities -based services where none as 
of 1 January 2000.     
  TN/S/O/EEC/Rev.1
 Page 207Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  LV: Lattelekom SIA has exclusive rights for 
telecommuni cation infrastructure operating 
and for supplying of basic 
telecommunication services. None as of 
1 January 2003.  
 LT:  
 - For “voice telephone services” (sub -sector 
a): Company “Lietuvos telekomas” has 
exclusive rights for providing fixed -line 
telephone s ervices. None as of  1 January 
2003.  
 - For sub -sectors from (b) to (g): None, 
except that all traffic , coming from or 
directed to any  switched network in 
Lithuania, must be sent through “Lietuvos 
telekomas” network. None as of  
1 January  2003.    
  PT: None, except for public voice telephony,   
  PL: None except:  
 (a)  excluded from all commitments:  
 - international public voice      
 telephone, telex and telegraph  services until 
 31 Dec. 2002,  
 - long-distance domestic public voice 
 telephone services and networks until  
 31  Dec.2002,     TN/S/O/EEC/Rev.1 
Page 208 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  - domestic telex and telegraph services and 
 networks until 31 Dec. 1999,  
 (b)  territorial area o f the licences and 
 permissions for the  local public  voice 
 telephone services and networks can be 
 subject to the publicly available licensing  
 criteria.  
 PL: For domestic and international telecom 
services provided using cable television and 
radio netw orks : The limitation of foreign 
capital and voting rights is 49%.     
 SK: None, except for:  
 -For “voice telephone services” (sub -sector 
 a): 
• Public:  ST has exclusive right to 
provide public telecommunication 
infrastructure and public voice services. 
None as of 1.1.2003.  
• Non-public: For closed user groups - 
connection to the public network is not 
allowed.  None as of 1.1.2003.  
  For private -leased circuit services,  
connection to the public network is not allowed 
until 1.1.2003     
  TN/S/O/EEC/Rev.1
 Page 209Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 4) ICT and BV :  
 All  Member States except CY, MT, SI:  
Unbound except as indicated in the 
horizontal section.  
 CY, MT, SI: Unbound  
 4) ICT and BV :  
 All Member States except CY, LV , MT, SI:  
Unbound except as indica ted in the horizontal 
section.   
 CY , MT , SI: Unbound  
 LV: Non e  
  CSS - EJP :  
 All Member States:  Unbound  
IP: 
All Member States:  Unbound   CSS - EJP :  
 All Member States except EE, LV:  Unbound  
 EE: Unbound, except as provided in the 
horizontal section  
 LV: None  
 
IP: 
All Member States:  Unbound   
o. Other services : 
 Mobile and personal 
communications services 
and systems  
 (SK: exclusion of the 
analogue cellular voice 
services)  1) All Member States except CY, CZ , EE, HU , 
IE, LT, MT, PT, PL, SI, SK: None  
 CY, MT , SI: Unbound  
  CZ: None, except for except for internat ional 
voice services which are reserved until the 
year 2000 for SPT TELECOM  1) All Member States except CY, LT, MT , SI: 
None  
 CY, MT , SI: Unbound  
 
 LT: None, except as under market access    TN/S/O/EEC/Rev.1 
Page 210 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  EE: None, except that domestic intercity and 
international inter connection of a mobile 
network with another mobile or fixed 
network has to be switched over the public 
telephone network of the Estonian Telephone 
Company Ltd. Accordin g to the Concession 
Agreement between the Government of the 
Republic of Estonia and the Estonian 
Telephone Company. As of 1 January 2003 
None.    
   HU:  For public land mobile services by -
pass is not allowed. PCN 1800MHz: 
Unbound until 31 December 1998.  
 IE, PT: international interconnection of 
mobile networks with other mobile or fixed 
netw orks where none as of 1.1.1999.    
 LT: None, except for: The provision of 
international services must be based on 
facilities, provided by  “Lietuvos 
telekomas”. None as of  1 January 2003.  
 PL:  
 - For public cellular mobile telephone 
services and networks : None except: only 
through use of the  international network of 
TP S.A. until 31 Dec. 2002  
 -  For mobile satellite services and networks: 
None as of 1 January 2003.     
  TN/S/O/EEC/Rev.1
 Page 211Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  -  For paging: Unbound except Pan -European 
paging systems  
 SK: None except for interna tional voice 
services, which are reserved for ST until 
31.12.2002.    
 2)   All Member States except HU, MT, PL, SI: 
None  
 HU: PCN 1800MHz: Unbound until 31 
December 1998.  
 MT , SI: Unbound  
 PL:  
 - For public cellular mobile telephone 
services and networks:  None except: only 
through use of the  international network of 
TP SA until 31 Dec. 2002 and according to 
the international  agreements  
 -  For mobile satellite services and networks: 
None as of 1 January 2003.  
 - For paging: Unbound except Pan -European 
paging systems  2)  All Member States except MT , SI: None  
  MT , SI: Unbound  
 
  
 3)   All Member States except CY, CZ, EE, HU, 
IE, LT, MT, PT, PL,  SI, SK: None  
 CY, MT, SI: Unbound  3)  All Member States except CY, LT, MT , SI: 
None  
 CY, MT , SI: Unbound    TN/S/O/EEC/Rev.1 
Page 212 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  CZ: except for international voice services 
which are reserved until the year 2000 for 
SPT TELECOM  
 EE: None, except that domestic intercity and 
international interconnection of a mobile 
network with another mobile or fixed 
network has to be switched over the public 
telephone network of the Estonian Telephone 
Company Ltd. according to the Concession 
Agreement between the Government of the 
Republic of Estonia and the Estonian 
Telephone Company. As of 1 January 2003 
None.   LT: None, except as under market access   
  HU:- For public land mobile services:  
 (a) Licences are grante d only to companies 
registered in Hungary . 
 (b) Only one operator is allowed for NMT -
450 MHz and two operators for 900 MHz 
(GSM) until 31 December 2003. Limited 
competition regime.  
 -  For n ationwide paging:  
 (a) Licences are grante d only to companies 
registered in Hungary . 
 (b)Only one operator is allowed for analog 
service and two operators for the pan -
European services (ERMES).  Limited 
competition regime.     
  TN/S/O/EEC/Rev.1
 Page 213Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  HU: PCN 1800MHz: Unbound unt il 31 
December 1998.    
 IE, PT: international interconnection of 
mobile networks with other mobile or fixed 
networks where none as of 1.1.1999.  
 LT: None, except for: The provision of 
international services must be based on 
facilities, provided by  “Liet uvos 
telekomas”. None as of  1 January 2003    
  PL:  
 -  For public cellular mobile telephone 
services and networks: None except:  
   - the limitation of foreign capital and 
voting rights is 49%.  
   - only through the use of TP S.A. 
infrastructure, except m icrowave 
connections in the case if TP S.A. is not able 
to establish such connections in the limited 
period of time until 31 Dec. 2002.  
 -  For mobile satellite services and networks: 
None as of 1 January 2003.  
 -  For paging: None  
 SK: None except for inter national voice 
services, which are reserved for ST until 
31.12.2002.     TN/S/O/EEC/Rev.1 
Page 214 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 4)   ICT and BV :  
All Member States except CY, MT, SI:  
Unbound except as indicated in the 
horizontal section and subject to the 
following condition:  
  HU: PCN 1800MHz: Unbound until 31 
December 1998.  
  CY, MT, SI: Unbound  4)  ICT and BV :  
 All Member States except CY, LV,  MT, SI:  
Unbound except as indica ted in the horizontal 
section   
 CY, MT, SI: Unbound   
LV: None   
  CSS - EJP : 
 All Member States:  Unbound  
IP: 
All Member States:  Un bound   CSS - EJP: 
 All Member States except EE, LV:  Unbound  
 EE: Unbound, except as provided in the 
horizontal section  
 LV: None  
 
IP: 
All Member States:  Unbound   
 
  
  TN/S/O/EEC/Rev.1
 Page 215Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
3. CONSTRUCTION AND 
RELATED 
ENGINEERING 
SERVICES    
 For all Member States 
except CY, CZ, FI, HU, 
LV, MT, SK, SI and SE: 
CPC 511, 512, 513, 514, 515, 516, 517, 518.  
 CZ, SK, SE: CPC 511, 512, 
513, 514, 516 and 517.  
 FI: CPC 512, 513, 514, 
516;  
 LV: CPC 512,513, 514, 
515, 516, 517, 518.  
 SI: CPC: 511, 512, 513, 
514, 515, 516, 517  1)  All Member States except AT, CY, CZ, EE, 
 FI, HU, LT, LV, MT, PL, SE, SI, SK: 
 Unbound except for 5111 and 5114: None 
 AT: Unbound except for CPC 518: None  CY, CZ, HU, MT, LT, LV, PL, SE, SI, SK: 
Unbound 
 EE, FI: None  
2) All Member States except CY, HU, MT: None 
 CY, HU, MT: Unbound 1) All Member States except AT, CY, CZ, EE, FI, 
HU, LT, LV, MT, PL, SE, SI, SK: Unbound 
except for CPC 5111 and 5114: None 
 AT: Unbound except for CPC 518: None  CY, CZ, HU, LV, LT, MT, PL, SE, SK: Unbound 
  EE, FI: None 
  SI: Unbound except for CPC 511, 515: None 
 
2) All Member States except CY, HU, MT: None 
 CY, HU, MT: Unbound  
 3) All Member States except CY, CZ, EL,  HU, 
IT, MT, PT,  SK: None 
 CY, CZ, HU, MT, SK: Unbound   EL:
 Nationality condition for managers of the 
board of directors of construction compani es 
supplying in the public sector.  3) All Member States except CY, CZ, EE, HU, MT, 
SK: None 
 CY, CZ, HU, MT, SK: Unbound  EE: None except that at  least one responsible 
person (project manager or consultant) must be 
resident of Estonia.   TN/S/O/EEC/Rev.1 
Page 216 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  IT: Exclusive ri ghts are granted for 
construction, maintenance and management of 
highways and the airport of Rome.  
 PT: Exclusive rights are granted for 
maintenance and management of highways    
 4) ICT and BV :  
 All Member States except CY, HU, MT: 
Unbound except as indicated in the horizontal section and subject to the following specific 
limitations : 
  SI: commercial presence required . 
  EL: Nationality condition for managers 
of construction companies supplying in 
the public sector.  
  AT: commercial presence required  
CY, HU, MT: Unbound 4) ICT and BV : 
All Member States except CY, FI,  HU,  LV,  MT, 
PL:Unbound except as indicated in the horizontal 
section  and subject to the following specific 
limitations:   
 
  SI: commercial presence required  
FI, LV, PL:  None  
CY, HU, MT: Unbound 
  
 CSS-EJP  
a) for CPC 51  
All Member States except FR and NL:  
Unbound  
  CSS-EJP : 
 All Member States except CY, CZ,  HU, LT,  LV,  
MT, PL, SK, SI:  Unbound except as indicated in 
the horizontal section.  
CY, CZ, HU, LT, MT, PL, SK, SI:  Unbound.  
 LV:  None    
  TN/S/O/EEC/Rev.1
 Page 217Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 NL and FR: Unbound except as indicated in 
the horizontal section but without 
application of a numerical ceiling,  and 
subject to the following specific limitations:  
NL: University degree and professional 
qualifications and three years' 
profess ional experience in the sector.  
FR: Unbound except for measures 
concerning the temporary entry of 
technicians under the following conditions: 
 - The technician is an employee of a 
juridical person within the territory of another Member and is 
transferred to a commercial 
presence in FR which has a contract 
with that juridical person.   
  - The work permit is delivered for a 
period not exceeding six months. 
 - The technician presents a work 
certificate from the commercial 
presence in FR and a letter from the 
juridical person within the territory of another Member demonstrating 
its agreement to the transfer.     TN/S/O/EEC/Rev.1 
Page 218 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  - Compliance with an economic 
needs test is required. Main 
criteria:  assessment of the labour 
market situation in the professional activity concerned in 
the geographical area where the 
service is to be provided.  
  - The commercial presence body  
 must pay a tax to the International  
 Migration Office.   
 b)  for CPC 5111 only:  
All Member States except BE, DE, DK, UK, 
SE: Unbound 
 BE, DE, DK, UK, SE: Unbound except as 
indicated in the horizontal section  but 
without application of a numerical ceiling , 
and subject to the following specific 
limitations : 
 BE, DK, UK, SE:  University degree and 
professional qualifications and three 
years' professional exp erience in the 
sector.  
 
 UK:  Compliance with an economic 
needs test is required.  Main criteria:  
assessment of the labour market 
situation in the sector in the 
geographical area where the service is 
to be provided.  
           
   
  TN/S/O/EEC/Rev.1
 Page 219Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 DE: Unbound except for li mited range of 
services of site investigation work where:  
university degree and professional 
qualifications and three years' 
professional experience in the sector.    
 IP:  
All Member States: Unbound  IP:  
All Member States: Unbound   
  
 TN/S/O/EEC/Rev.1 
Page 220 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
4. DISTRIBUTION 
SERVICES78    
A. Commission Agents ' 
Services  
(All Member States except 
SE: CPC 621. SE: CPC 
621+6113) 1) All Member States except CY, CZ, FR, HU, 
IT, MT, PL, SK: None 
 FR: Unbound for traders and brokers working 
in 17 market s of national interest on fresh 
food products . 
 CY, CZ, HU, IT,  MT, PL, SK: Unbound.  1) All Member States except CY, CZ, FR, 
HU, MT, IT , PL, SK: None 
 FR: Unbound for traders and brokers 
working in 17 market s of national 
interest on fresh food products . 
 CY, CZ, HU, MT, IT,  PL, SK: 
Unbound.   
 2) All Member States except CY, CZ, HU, MT, 
PL, SK: None  
 CY, CZ, HU, MT, PL, SK: Unbound 2) All Member States except CY, CZ, HU, 
MT, PL, SK: None  
 CY, CZ, HU, MT, PL, SK: Unbound  
 3) All Member States except CY, CZ, HU, MT, 
PL, SK : None 
 CY, CZ, HU, MT, PL, SK: Unbound  3) All Member States except CY, CZ, HU, 
MT, PL, SK:  None 
 CY, CZ, HU, MT, PL, SK: Unbound   
                                                      
78 All Member States except Austria, Czech Republic, Estonia, Finland, Hungary, Latvia, Lithuania, Poland, Slovak Republic, Slove nia and Sweden: distribution of 
arms, chemical products, explosives and pr ecious metals is excluded.  In Austria  distribution of pyrotechnical goods, ignitable articles and blasting devices, firearms, 
ammunition and military equipment, tobacco and tobacco products, pharmaceu tical products, medical and surgical devices, toxic s ubstances, certain medical substances and 
objects for medical use is excluded ; in the Czech Republic , distribution of arms, ammunition, explosives, some chemical products, and drugs and precious metals is excluded; 
in Finland , distribution of arms, alcoholic beverages and phar maceutical products is excluded; in Slovak Republic , distribution of trade in arms, ammunition, explosives, some 
chemical products, and drugs and precious metals is excluded; in Slovenia , excluding distribution of pyrotechnical goods, ignitable articles and blasting devices, firearms, 
ammunition and military equipment, toxic substances and certain  medical substances; in Sweden  distribution of arms and retail sale of  alcoholic beverage and pharmaceutical 
products is excluded.  
  TN/S/O/EEC/Rev.1
 Page 221Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 4) ICT and BV:   
 All Member States except CY, CZ, HU, MT, 
PL, SK : Unbound except as indicated in the 
horizontal section and s ubject to the following 
specific limitations: 
FR: Condition of nationality for 
activities of traders, commissioners, and 
brokers working in 17 twenty (20)  
markets of national interest on fresh 
food products . 
 CY, CZ, HU, MT, PL, SK: Unbound 4) ICT and BV :  
 All Member States except CY, CZ, HU , 
FI, L V,  MT, PL, SK : Unbound except 
as indicated in the horizontal section 
and subject to the following specific 
limitation s: 
 IT, ES, PT:  Residence requirement  
 CY, CZ, HU , MT, PL, SK : Unbound  
 FI, LV: None   
  CSS EJP:  
 All Member States:  Unbound 
 
  CSS-EJP:   
 All Member States except EE, LV:  
Unbound 
 EE, LV: Unbound, except as provided 
in the horizontal section 
 LV: None   
 IP: 
 All Member States:  Unbound   IP: 
 All Member States:  Unbound .   
 TN/S/O/EEC/Rev.1 
Page 222 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
B. Wholesale Trade Services  
 (All Member States except 
PL, SE: CPC 622.  
 PL: Wholesale trade within 
Poland 
 (CPC 622 excluding  
62226, 62228, 62251, 
62252) 
 SE: CPC 622, 61111, 6113, 
6121 1) All Member States except CY, ES, FR, IT, 
MT, PT : None 
 ES, IT, PT : State monopoly on tobacco. 
 FR: Unbound for pharmacies. 
 CY, MT: Unbound 2) All Member States except CY, MT: None 
 
 CY, MT: Unbound 
3) All Member States except CY , ES, FR, IT, 
MT, PT, PL: None   
 ES, IT, PT :  State monopoly on tobacco. 1) All Member States except CY, MT: 
 None 
 CY, MT: Unbound 
 
 2) All Member States except CY, MT: 
 None 
 CY, MT: Unbound 
3) All Member States except CY, MT : 
 None 
 CY, MT: Unbound   
 FR: Wholesale pharmacies: Economic needs 
test. The economic needs test, when applied, 
sets a limit on the number of service 
suppliers. Main criteria: The population and the geographical density of existing 
pharmacies. are authorized according to the 
needs of the population and within established 
quotas.  State monopoly on tobacco and 
matches  
PL: Licensing of establishment of companies 
in the area of wholes ale trade in imported 
consumer goods     
  TN/S/O/EEC/Rev.1
 Page 223Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 CY, MT: Unbound    
 4) ICT and BV : 
 All Member States except CY, MT : Unbound 
except as indicated in the horizontal section and subject to the following specific 
limitations 
 FR: Condition of nationality for wholesale of 
pharmaceuticals . 
 CY, MT : Unbound 4)  ICT and BV :  
 All Member States except CY, FI, LV , 
MT, PL: Unbound except as indicated 
in the horizontal section and subject to 
the following specific limitations :  
 ES, IT, PT:  Residence requirement  
 FI, LV, PL:  None.  
 CY, MT: Unbound  
  CSS -EJP: 
 All Member States:  Unbound 
   CSS-EJP:   
 All Member States except EE, LV:  
Unbound 
 EE, LV: Unbound, except as provided 
in the horizontal section 
 LV: None   
  IP: 
 All Member States:  Unbound   IP: 
 All Member States:  Unbound    
 TN/S/O/EEC/Rev.1 
Page 224 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
C. Retailing Services  
 (All Member States except 
AT, CZ, EE, FI, HU, LV, 
LT, PL, SK, SI and SE: 
CPC 631, 632, 633, 61112, 6113, 6121 excluding 
63211.  
 AT, CZ, FI, HU, SK: CPC 
631, 632, 6111, 6113, 
6121.  1) All Member States except AT, CY, CZ, EE, 
FI, HU, LT, LV, MT, PL, SE, SI: Unbound except for mail order: None 
 AT, CZ, EE, FI, HU, LT, LV, SE, SI: None 
 CY, MT, PL: Unbound  
 
2) All Member States except CY, MT: None 
 CY, MT: Unbound  1) All Member States except AT, CY, 
CZ, EE, FI, HU, LT, LV, MT, PL, SE, SI, SK: Unbound except for mail 
order: None  
 AT, CZ, EE, FI, HU, LT, LV, SE, SI: 
 None 
 CY, MT,PL, SK: Unbound 
2) All Member States except CY, MT: 
 None 
 CY, MT: Unbound  
EE, LV, LT: CPC 631; 
632; 633; 6111; 6113; 6121)   
 PL: Retail trade within 
Poland (CPC 631, 632 excluding 63107, 
63108, 63211) 
SI: CPC 631, part of 
632,  61112, 6113, 
6121 excluding 63211 
 SE: CPC 631, 632, 
61112, 6113, 6121.) 3)
79 All Member States except BE, CY, ES, FR, 
DK, IT, IE, MT, PT, SE: None 
BE, CY, DK, FR, IT, MT, PT: Economic 
needs test applied on a national treatment 
basis. The economic needs test, when applied, sets a limit on the number of 
department stores (large department stores 
in FR and larger than 2000 sq. m. in PT). Main criteria: The nu mber of and impact 
on existing stores, population density, 
geographic spread, impact on traffic conditions and creation of new 
employment. 3) All Member States except CY, MT : 
None 
 CY, MT: Unbound  
  
                                                      
79 All Member States except AT, CY , CZ, EE, FI, HU, LT, LV, MT , PL, SE, SK and SI: where establishment is subjec t to an economic needs test, the main criteria 
are: the number of and impact on existing stores, population density, geographic spread, impact on traffic conditions and creat ion of new employment.  
  TN/S/O/EEC/Rev.1
 Page 225Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  SE: Economic needs test. The economic 
needs test, when applied, sets a limit on temporary trade in clothing, shoes and 
foodstuffs that are not consumed at the 
point of sale. Main cri teria: The impact on 
existing stores in the geographic area in 
question.    
  BE:  Economic needs test for department 
stores.  
ES, FR, IT: State monopoly on tobacco. 
FR: Economic needs test for larger 
department stores  
DK: Economic needs test for new department 
stores  
IT: Economic needs test on establishment of 
any new department store/outlet and  
authorisation can be denied in order to 
protect areas of particular historic and artistic interest. 
IE: Unbound for retail of alcoholic 
beverages    
 TN/S/O/EEC/Rev.1 
Page 226 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 PT:  Economic needs test for large (i.e. more 
than 2000 sq. m.) department stores.  
 SE: Individual municipalities may apply 
economic needs test to temporary tr ade 
in clothing, shoes and foodstuffs that are 
not consumed at the point of sale 80 
 CY, MT: Unbound    
 4) ICT and BV :  
 All Member States except CY, MT : Unbound 
except as indicated in the horizontal section 
and subject to the following specific 
limitations: 
FR: Condition of nationality for 
tobacconists (i.e. buraliste). 
CY, MT : Unbound 4) ICT and BV :  
All Member States: except CY, FI, 
LV, LT , MT, PL: Unbound except as 
indicated in the horizontal section . 
 
FI, LV, LT, PL: None  
 
CY, MT: Unbound   
  CSS -EJP: 
 All Member States:  Unbound 
  CSS-EJP:   
 All Member States except EE, LV:  
Unbound 
 EE, LV: Unbound, except as provided 
in the horizontal section  
                                                      
80 Sale on a permanent basis from a fixed point of sale or manufacturing facilities are not affected by these rules.   
  TN/S/O/EEC/Rev.1
 Page 227Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
   LV: None   
  IP: 
 All Member States:  Unbound   IP: 
 All Member States:  Unbound   
D. Franchising  
(CPC 8929) 1) 2) 3) All Member States except CY, MT, PL, 
SE: None 
 CY, MT, PL, SE : Unbound. 
4) ICT and BV :  
 All Member States except CY, MT, PL, SE : 
Unbound except as indicated in the horizontal section  
CY, MT, PL, SE
: Unbound 1) 2) 3) All Member States except CY, MT, 
PL, SE : None 
 CY, MT, PL, SE : Unbound. 
4) ICT and BV,   
All Member States except CY, FI, LV,  
MT, PL, SE : Unbound except as 
indicated in the horizontal section.   
CY, MT, PL, SE : Unbound 
FI, LV: None   
  CSS -EJP: 
 All Member States:  Unbound 
   CSS-EJP:   
 All Member States except EE, LV:  
Unbound 
 EE, LV: Unbound, except as provided 
in the horizontal section 
 LV: None    
 TN/S/O/EEC/Rev.1 
Page 228 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  IP: 
 All Member States:  Unbound   IP: 
 All Member States:  Unbound   
5. EDUCATIONAL 
SERVICES (All Member 
States: only privately 
funded services)    
 Only for Estonia:  
 Private education 
 services with the length 
 of student participation 
 not exceeding six 
 months Only for EE: 
1) 2) 3) None 4) ICT and BV
: Unbound except as provided in 
 the horizontal section 
CSS:  Unbound 
 
IP: Unbound  Only for EE: 
1) 2) 3) None 4) ICT and BV
: Unbound except as 
 provided in the horizontal section 
CSS:  Unbound except as provided in the 
horizontal section 
IP: Unbound  
A. Primary Education Services 
(All Member States except 
EE: CPC 921. EE: 
Compulsory primary 
education services) 1)  All Member States except CY, FR, FI, MT, PL, 
SE, SI: None 
FR: Condition of nationality.  However, third 
country nationals may obtain authorization 
from competent authorities to establish and direct an education in stitution and to teach. 
CY, FI, MT, SE, SI: Unbound. 1) All Member States except CY, FI, IT, 
MT, SE, SI: None 
 CY, FI, MT, SE, SI: Unbound 
 IT:  Condition of nationality for service 
providers to be authorized to issue State recognized diplomas.   
  TN/S/O/EEC/Rev.1
 Page 229Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 PL: Public system of education and of scholarships 
do not cover educational services supplied from abroad.   
 2) All Member States except CY, FI, MT, PL, SE, 
SI: None  
 CY, FI, MT, SE, SI: Unbound. 
 PL: Public system of education and of 
scholarships do not cover educational services 
supplied abroad. 2)  All Member States except CY, FI, MT, 
SE, SI: None  
 CY, FI, MT, SE, SI: Unbound. 
  
 3) All Member States except CY, CZ, FI, HU, 
MT, SE, SI, SK: None  
 CY, FI, MT, SE, SI: Unbound.  CZ: Foreign nationals may obtain authorization 
from competent authorities to establish and 
direct an education inst itution and to teach.  
Condition of ensuring quality and level of 
education and suitability of school facilities. 
 HU: Establishment of schools is subject to 
licence from the local authorities. 
 3) All Member States except CY, CZ, FI, 
EL, LT, MT, SE, SI, SK: None  
 CY, FI, MT, SE, SI: Unbound.  CZ: None other than: majority of 
members of the Board must be of Czech 
nationality. 
 EL:  Majority of members of the Board 
must be of Greek nationality. 
 LT: None, except for permit issued by 
the Ministry of Education and Science 
for the State recognised teaching 
institutions required.   
 TN/S/O/EEC/Rev.1 
Page 230 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 SK: Foreign nationals may obtain authorisation 
from competent authorities to establish and direct an education in stitution and to teach 
subject to complying with qualification and 
material requirements on establishment of such an institution.  SK: None other than: majority of 
members of the Board have to be of Slovak citizenship. 
  
 4) ICT and BV   
 All Member States except CY, FI, MT, SE, SI:  
Unbound except as indicated in the horizontal 
section and subject to the following specific limitations: 
  FR:  Condition of nationality. However, 
 third country nationals may obtain 
 authorization from competent authorities 
 to establish and direct an education  institution and to teach. 
  IT:  Condition of nationality for service 
 providers who are authorized to issue 
 State recognized diplomas. 
  EL:  Condition of na tionality for teachers. 
 CY, FI, MT, SE, SI: Unbound. 4) ICT and BV
:  
 All Member States except CY, FI, MT, 
LV, PL, SE, SI: Unbound except as 
indicated in the horizontal section.  
  
 CY, FI, MT, SE, SI: Unbound  
 LV, PL: None  
 
   
  TN/S/O/EEC/Rev.1
 Page 231Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  CSS EJP:  
 All Member States:  Unbound 
  CSS EJP: 
 All Member States except EE, LV:  
Unbound  
 EE, LV: Unbound, except as provided 
in the    
 horizontal section 
 LV: None   
 IP: 
All Member States: Unbound. IP: 
 All Member States: Unbound   
B. Secondary Education     
Services  
 (All Member States except 
EE: CPC 922. EE: 
compulsory and non 
compulsory secondary education services. LV: 
Excluding CPC 9224.) 1) All Member States except CY, FR, FI, MT, PL, 
SE: None 
 CY, FI, MT, SE: Unbound. 
 FR:  Condition of nationality.  However, third 
country nationals may obtain authorization 
from competent authorities to establish and 
direct an education in stitution and to teach. 
 PL: Public system of education and of 
scholarships do not cover educational services 
supplied from abroad. 1) All Member States except CY, FI, IT, 
MT, SE: None 
 CY, FI, MT, SE: Unbound. 
 IT:  Condition of nationality for service 
providers to be authorized to issue State 
recognized diplomas. 
   
 TN/S/O/EEC/Rev.1 
Page 232 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 2) All Member States except CY, FI, MT, PL, SE: 
None  
 CY, FI, MT, SE: Unbound 
 PL: Public system of education and of 
scholarships do not cover educational services 
supplied abroad. 2) All Member States except CY, FI, MT, 
SE: None  
 CY, FI, MT, SE: Unbound  
  
 3) All Member States except CY, CZ, FI, HU, 
MT, SE, SK: None  
 CY, FI, MT, SE: Unbound 
 CZ: Foreign nationals may obtain authorization 
from competent authorities to establish and 
direct an education inst itution and to teach.  
Condition of ensuring quality and level of 
education and suitability of school facilities. 
 HU: Establishment of schools is subject to 
licence from the local authorities. 
 SK: Foreign nationals may obtain authorisation 
from competent authorities to establish and 
direct an education in stitution and to teach 
subject to complying with qualification and 
material requirements on establishment of such 
an institution. 3) All Member States except CY, CZ, FI,  
EL, LT, MT, SE, SI, SK: None  
 CY, FI, MT, SE: Unbound  
 EL:  Majority of members of the Board 
must be of Greek nationality. 
 CZ: None other than: majority of 
members of the Board must be of Czech 
nationality. 
 LT: None, except for permit issued by 
the Ministry of Education and Science 
for the State recognised teaching 
institutions required. 
 SK: None other than: majority of 
members of the Board have to be of 
Slovak citizenship. 
   
  TN/S/O/EEC/Rev.1
 Page 233Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
   SI: None other than:  majority of the 
Board must be of Slovenian nationality  
 4) ICT and BV   
  All Member States except CY, FI, MT, SE: 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 
  FR:  Condition of nationality. However, 
 third country nationals may obtain 
 authorization from competent authorities 
 to establish and direct an education  institution and to teach. 
  IT:  Condition of nationality for service 
 providers to be authorized to issue State 
 recognized diplomas. 
  EL:  Condition of na tionality for teachers. 
 CY, FI, MT, SE: Unbound 4) ICT and BV
:  
 All Member States except CY, FI, LV, 
MT, PL, SE: Unbound except as 
indicated in the horizontal section.  
 LV, PL: None  
 CY, FI, MT, SE: Unbound  
  CSS EJP:  
 All Member States:  Unbound 
 
  CSS EJP: 
 
All Member States except EE, LV:  
Unbound   
 TN/S/O/EEC/Rev.1 
Page 234 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
   EE, LV: Unbound, except as provided 
in the horizontal section 
 LV:  None   
 IP: 
 All Member States: Unbound.  IP: 
 All Member States: Unbound   
C. Higher Education Services  
 (All Member States except 
CZ, SK: CPC 923.  
 CZ, SK: Only CPC 92310.) 1) All Member States except AT, CY, FR, FI, 
MT, PL, SE: None 
 AT, CY, FI, MT, SE: Unbound  FR:  Condition of nationality. However, third 
country nationals can have authorization from 
competent authorities to establish and direct an 
education institution and to teach 
 PL: Public system of education and of 
scholarships do not cover educational services 
supplied from abroad. 1) All Member States except AT, CY, FI, 
IT, MT, SE: None 
 AT, CY, FI, MT, SE: Unbound  IT:  Condition of nationality for service 
providers to be authorized to issue State 
recognized diplomas. 
  
 2) All Member States except AT, CY, FI, MT, PL, 
SE: None 
 AT, CY, FI, MT, SE: Unbound 2) All Member States except AT, CY, FI, 
MT, SE: None 
 AT, CY, FI, MT, SE: Unbound   
  TN/S/O/EEC/Rev.1
 Page 235Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  PL: Public system of education and of 
scholarships do not cover educational services 
supplied  abroad.   
 3) All Member States except AT, CY, CZ, ES, FI, 
HU, EL, IT, MT, SE, SK: None 
 AT, CY, FI, MT, SE: Unbound 
 CZ: Foreign nationals may obtain authorization 
from competent authorities to establish and 
direct an education inst itution and to teach.  
Condition of ensuring quality and level of 
education and suitability of school facilities. 
 ES, IT:  Needs test for opening of private 
universities authorized to issue recognized 
diplomas or degrees; procedure involves an 
advice of the Parliament. 
 EL:  Unbound for education institutions 
granting recognized State diplomas. 3) All Member States except AT, CY, CZ, 
FI, MT, SE, SK, SI: None 
 AT, CY, FI, MT, SE: Unbound 
 CZ: None other than: majority of 
members of the Board must be of Czech 
nationality. 
 SK: None other than: majority of 
members of the Board have to be of 
Slovak citizenship. 
 SI: None other than:  majority of the 
Board must be of Slovenian nationality 
  
  HU: Establishment of schools is subject to 
licence from the central authorities. 
 SK: Foreign nationals may obtain authorisation 
from competent authorities to establish and direct an education in stitution and to teach 
subject to complying with qualification and 
material requirements on establishment of such an institution.    
 TN/S/O/EEC/Rev.1 
Page 236 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 4) ICT and BV :  
 All Member States except AT, CY, FI, MT, SE: 
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations: 
  DK: Condition of nationality for 
professors. 
  FR:  Condition of nationality. However, 
third country nationals may obtain 
authorization from competent authorities 
to establish and direct an education institution and to teach. 
  IT:  Condition of nationality for service 
providers to be authorized to issue State recognized diplomas. 
 AT, CY, FI, MT, SE: Unbound 4) ICT and BV
: 
 All Member States except AT, CY, FI, 
LV, MT, PL, SE : Unbound except as 
indicated in the horizontal section. 
 LV, PL:  None  
 AT, CY, FI, MT, SE: Unbound  
  CSS EJP: 
 All Member States except FR and LU: 
Unbound 
 
FR and LU: Unbound except concerning the 
temporary entry of professors as indicated in 
the horizontal section but without application 
of a numerical ceiling  and subject to the 
following specific limitations:  CSS EJP: 
 All Member States except CY, CZ, HU, 
LT, LV, MT, PL, SI, SK: Unbound 
except as indicated in the horizontal 
section  
 CY, CZ, HU, LT, MT, PL, SI, SK: 
Unbound   
  TN/S/O/EEC/Rev.1
 Page 237Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  FR:  - The professors have obtained an 
employment contract from a university or other higher education institution.  
 - The work permit is delivered for a period not 
exceeding nine months  renewable for the 
duration of the contract. 
 - Without application of a numerical ceiling.  
However, c ompliance with an economic needs 
test is required unless those professors are designated directly by the Minister in charge if 
higher education.   
- The recruiting institution must pay a tax to 
the International Migration Office.   LV: None  
  
 IP: 
 All Member States:  Unbound . IP: 
 All Member States:  Unbound.   
  Other:  
All Member States except HU: Unbound  
HU: Personalities of internationally recognised 
reputation who have been invited  by higher 
education institution  for the duration of the 
invitation.  Other:  
All Member States except HU: Unbound 
HU:  Unbound except for measures 
concerning the category of natural 
persons referred to in the Market Access 
column.    
 TN/S/O/EEC/Rev.1 
Page 238 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
D. Adult Education Services  
(CPC 924; for AT CPC 
9240 except education 
services for adults by means of radio or television 
broadcasting.  
 For EE: it also covers other 
adult education services not 
provided by the State) 1) All Member States except CY, FI, MT, PL, SE: 
None 
 CY, FI, MT, SE: Unbound 
 PL: Public system of education and of 
scholarships do not cover educational services 
supplied from abroad. 1) All Member States except CY, FI, MT, 
SE: None  
 CY, FI, MT, SE: Unbound 
  
 2) All Member States except CY, FI, MT, PL, SE: 
None 
 CY, FI, MT, SE: Unbound 
 PL: Public system of education and of 
scholarships do not cover educational services 
supplied  abroad. 2) All Member States except CY, FI, MT, 
SE: None  
 CY, FI, MT, SE: Unbound 
  
 3)  All Member States except CY, CZ, FI, HU, 
MT, SE, SK: None 
 CY, FI, MT, SE: Unbound 
 CZ: Foreign nationals may obtain authorization 
from competent authorities to establish and 
direct an education inst itution and to teach.  
Condition of ensuring quality and level of education and suitability of school facilities. 3)   All Member States except CY, CZ, FI, 
MT, SE, SK: None 
 CY, FI, MT, SE: Unbound 
 CZ: None other than: majority of 
members of the Board must be of Czech 
nationality. 
   
  TN/S/O/EEC/Rev.1
 Page 239Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
   SK: None other than: majority of 
members of the Board have to be of 
Slovak citizenship.  
  HU: Establishment of schools is subject to 
licence from the local (or in case of high 
schools from the central) authorities. 
 SK: Foreign nationals may obtain authorisation 
from competent authorities to establish and 
direct an education in stitution and to teach 
subject to complying with qualification and 
material requirements on establishment of such 
an institution.   
 4) ICT and BV :  
 All Member States except CY, FI, MT, SE: 
Unbound except as indicated in the horizontal 
section 
 CY, FI, MT, SE: Unbound. 4) ICT and BV : 
 All Member States except CY, FI,  LV, 
MT, PL, SE: Unbound except as 
indicated in the horizontal section   
 LV, PL: None  
  CY, FI, MT, SE: Unbound.  
  CSS EJP:  
 All Member States:  Unbound  CSS  EJP: 
 
All Member States except EE, LV:  Unbound   
 TN/S/O/EEC/Rev.1 
Page 240 Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
   EE, LV: Unbound, except as provided 
in the horizontal section 
 LV:  None   
 IP: 
 All Member States: Unbound.  IP: 
 All Member States: Unbound   
E. Other Education Services  
(CPC 929) 1) All Member States except CZ and SK: 
Unbound 
 CZ, SK: None 2)  All Member States except CZ and SK: 
Unbound 
 CZ and SK: None 
3) All Member States except CZ and SK: 
Unbound  
 CZ: Foreign nationals may obtain authorization 
from competent authorities to establish and 
direct an education inst itution and to teach.  
Condition of ensuring quality and level of 
education and suitability of school facilities. 
 1) All Member States except CZ and SK: 
Unbound 
 CZ, SK: None 2)  All Member States except CZ and SK: 
Unbound 
 CZ, SK: None 
3)   All Member States except CZ and SK: 
Unbound  
 CZ: None other than: majority of 
members of the Board must be of Czech 
nationality. 
 SK: None other than: majority of 
members of the Board have to be of 
Slovak citizenship.   
  TN/S/O/EEC/Rev.1
 Page 241Modes of supply: (1) Cross-border (2) Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  SK: Foreign nationals may obtain authorisation 
from competent authorities to establish and 
direct an education in stitution and to teach 
subject to complying with qualification and material requirements on establishment of such 
an institution. 
4)  ICT and BV
: 
 All Member States except CZ and SK: 
Unbound 
 CZ, SK: Unbound except as indicated in the 
horizontal section.  
 
 4) ICT and 
BV: 
 All Member States except CZ and SK: 
Unbound   
 
CZ, SK: Unbound except as indicated in 
the horizontal section.  
  CSS EJP  
 
All Member States:  Unbound   CSS EJP  
 
All Member States:  Unbound   
 IP:  
 All Member States:  Unbound IP:  
 All Member States:  Unbound  
  
 TN/S/O/EEC/Rev.1 
Page 242  
Modes of supply: (1)  Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
6. ENVIRONMENTAL 
SERVICES81 
 (SE: the offer does not 
include public works 
functions whether owned 
and operated by 
municipalities, state or 
federal governments or 
contracted out by these 
governments)     
A. WATER FOR HUMAN 
 USE AND  WASTEWATER 
 MANAGEMENT  
    
Waste Water services  
(all Member States except EE:  
CPC 9401; EE: CPC 9401 
contracted by private industry)  1) All Member States except EE, LV, LT: 
Unbound except for advisory services 
where: None. 
 EE, LV, LT: None 1) All Member States except EE, LV, LT: Unbound  
except for advisory services where: none. 
 EE, LV, LT: None 
  
                                                      
81 The classification of the environm ental services is listed according to the classification proposal incl uded in Job. 7612. While discussions on classification in this 
sector are still ongoing, the commitment is  listed according to the classification pro posed by the EC, without prejudice to the  outcome of the discussion on the classification of 
environmental services.  
  TN/S/O/EEC/Rev.1
 Page 243Modes of supply: (1)  Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
corresponds to Sewage Disposal 
Services  2) All Member States except CY, FI, HU, MT, 
 PL: None 
 CY, FI,  HU, MT, PL: Unbound  
3)  All Member States except CY, FI , HU, MT, 
 PL: None 
 CY, FI,  HU, MT, PL: Unbound 2) All Member States except CY, FI , HU, MT, PL: 
 None 
 CY, FI , HU, MT, PL: Unbound  
3) All Member States except CY, FI , HU, MT, 
 PL: None 
 CY, FI , HU, MT, PL: Unbound  
 4) ICT and BV :  
 All Member States except CY, FI,  HU, MT, 
 PL: Unbound except as indicated in the  horizontal section  
 CY, FI,
 HU, MT, PL: Unbound 4) ICT and BV  
 All Member States except CY, FI , HU, LV, MT, 
 PL: Unbound for except as indicated in the  horizontal section  and subject to the following 
 limitations :   
 CY, FI,  HU, MT, PL: Unbound 
 LV: None   
  CSS EJP: 
All Member States except CY, CZ, EE, HU, 
LV, LT, MT,  PL, SI, SK :  Unbound except 
as indicated in the horizontal section  CSS EJP: 
 All Member States  except CY, EE, LV , LT, MT:  
Unbound except as indicated in the horizontal 
section    
 TN/S/O/EEC/Rev.1 
Page 244 Modes of supply: (1)  Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 CY, CZ, EE, HU, LV,  LT, MT,  PL, SI, SK :  
Unbound  
   EE: Unbound, except as provided in the 
  horizontal section.  
 LV:  None.   
 CY, LT, MT:  Unbound  
 IP: 
All Member States:  Unbound  IP: 
All Member States:  Unbound   
B. SOLID/HAZARDUOUS 
 WASTE 
 MANAGEMENT     
Refuse Disposal Services 
(All Member States except EE: 
CPC 9402; EE: CPC 9402 
contracted by private industry)  1) All Member States except EE, HU: Unbound 
except for advisory services where: none.  
EE, HU: None 
2) 3) All Member States except CY, MT, PL: 
 None 
 CY, MT, PL: Unbound  1) All Member States except EE, HU: Unbound  
except for advisory services where: none. 
 
EE, HU: None 
2) 3) All Member States except CY, MT, PL:  None  CY, MT, PL: Unbound   
 4) ICT and BV :  
 All Member States except CY, MT, PL: 
 Unbound except as indicated in the horizontal 
 section 4) ICT and BV  
 All Member States except CY, FI, LV,  MT, PL: 
 Unbound except as indicated in the horizontal 
 section    
  TN/S/O/EEC/Rev.1
 Page 245Modes of supply: (1)  Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  CY, MT, PL: Unbound  CY, MT, PL: Unbound 
 FI, LV: None   
  CSS EJP: 
 All Member States except CY, CZ, EE, HU, 
LV, LT, MT,  PL, SI, SK :  Unbound except 
as indicated in the horizontal section 
 CY, CZ, EE, HU, LV,  LT, MT, PL, SI, SK :  
Unbound 
 
  CSS EJP: 
 All Member States  except CY , EE, LV , LT, MT:  
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitation: 
  SK:   residency requirement for 
processing and removal of used batteries 
and accumulators, waste oils, used cars 
and electric and electronic equipment. 
This requirement does not apply to 
advisory services.  
  EE: Unbound, except as provided in the 
  horizontal section.   
 LV:  None.  
 CY, LT, MT:  Unbound  
 IP: 
All Member States:  Unbound  IP: 
All Member States:  Unbound    
 TN/S/O/EEC/Rev.1 
Page 246 Modes of supply: (1)  Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
Sanitation and Similar Services 
(CPC 9403) 1) All Member States except EE, HU, LT: 
Unbound  except for advisory services 
where: none. 
 
EE, HU, LT: None 
2) 3) All Member States except CY, FI,  MT, PL: 
 None 
 CY, FI,  MT, PL: Unbound 1) All Member States except EE, HU, LT: Unbound  
except for advisory services where: none. 
 
EE, HU, LT: None 
 
2) 3) All Member States except CY, FI , MT, PL: 
 None 
 CY, FI,  MT, PL: Unbound  
 4) ICT and BV :  
 All Member States except CY, FI , MT, PL: 
 Unbound except as indicated in the horizontal 
 section and subject to the following 
limitations:  
AT:  commercial presence required  
CY, FI,  MT, PL: Unbound 4) ICT and BV  
 All Member States except CY, FI,   LV, MT, 
 PL: Unbound for except as indicated in the 
 horizontal section  and subject to the following 
 limitations :   
 CY, FI,  MT, PL: Unbound  
LV: No ne   
  TN/S/O/EEC/Rev.1
 Page 247Modes of supply: (1)  Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  CSS EJP::  
 All Member States except CY, CZ, EE, HU, 
LV, LT, MT,  PL, SI, SK :  Unbound except as 
indicated in the horizontal section 
 CY, CZ, EE, HU, LV,  LT, MT, PL, SI, SK :  
Unbound 
 
  CSS EJP: 
 All Member States  except CY , EE, LV , LT, MT:  
Unbound except as indicated in the horizontal 
section  
  EE: Unbound, except as provided in the 
  horizontal section  
  
 LV: None  
 
CY, LT, MT:  Unbound  
 IP: 
All Member States:  Unbound  IP: 
All Member States:  Unbound   
C.  PROTECTION OF 
 AMBIENT AIR AND 
 CLIMATE  
(All Member Sates expect PL:  
CPC 9404 
PL: part of CPC 9404 ) 
corresponds to Cleaning Services 
of Exhaust Gases  1) All Member States except EE, FI, LT, PL: 
Unbound  except for advisory services 
where: none. 
 
EE, FI, LT, PL: None 
2) All Member States except CY, CZ , HU, MT, 
 SK, SI: None 
 CY, CZ , HU, MT, SK, SI: Unbound 
3) All Member States except CY, CZ , HU, MT, 
 SE, SK, SI: None 
 1) All Member States except EE, FI, LT, PL: 
 Unbound  except for advisory services where: 
none. 
 
EE, FI, LT, PL: None 
2) All Member States except CY, CZ , HU, MT, 
 SK, SI: None 
 CY, CZ , HU, MT, SK, SI: Unbound 
3) All Member States except CY, HU, MT, SK, SI: 
 None 
 CY, HU, MT, SK, SI: Unbound   
 TN/S/O/EEC/Rev.1 
Page 248 Modes of supply: (1)  Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 
   SE: Government owned monopoly for 
control services of exhaust-gas from cars and trucks.  Such services must be 
offered on a non-profit basis.  
 CY, CZ
, HU, MT, SK, SI: Unbound 
4) ICT and BV :  
 All Member States except CY, CZ , HU, MT, 
 SK, SI: Unbound except as indicated in the 
 horizontal section and subject to the following 
 limitations:  
  AT: C ommercial presence required  
CY, CZ , HU, MT, SK, SI: Unbound  
  
 
4) ICT and BV
 
 All Member States except CY, CZ,  FI, HU, LV, 
 MT, PL, SK, SI: Unbound except as indicated in 
 the horizontal section   
LV, FI, PL: None  
CY, CZ,  HU, MT, SK, SI: Unbound  
  CSS EJP:  
 All Member States except CY, CZ, EE, HU, 
LV, LT, MT,  PL, SI, SK :  Unbound except as 
indicated in the horizontal section 
 CY, CZ, EE, HU, LV,  LT, MT, PL, SI, SK :  
Unbound 
  CSS EJP: 
 All Member States  except CY, EE, LV , LT, MT:  
Unbound except as indicated in the horizontal 
section  
  EE: Unbound, except as provided in the 
  horizontal section . 
 LV: None  
CY, LT, MT:  Unbound   
  TN/S/O/EEC/Rev.1
 Page 249Modes of supply: (1)  Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 IP: 
All Member States:  Unbound  IP: 
All Member States:  Unbound   
D. REMEDIATION AND 
 CLEAN UP OF SOIL  AND 
 WATERS  
Treatment, remediation of 
contaminated/polluted soil and 
water 
(part of CPC 9406) 
Corresponds to parts of Nature 
and Landscape Protection 
Services 
 
(for LT other than destined to 
national parks)  1) All Member States except EE, FI: Unbound  
except for advisory services where: none. 
 
EE, FI: None  
2) 3) All Member States except CY, CZ , HU, 
MT,  PL, SK: None 
 CY, CZ , HU, MT, PL, SK: Unbound 
4) ICT and BV :  
 All Member States except CY, CZ , HU, MT, 
 PL, SK: Unbound except as indicated in the 
 horizontal section and subject  to the following 
 limitations:  
  AT: Commercial presence required  
CY, CZ , HU, MT, PL, SK:   Unbound 1) All Member States except EE, FI: Unbound  except 
for advisory services where: none. 
 EE, FI: None  
2) 3) All Member States except CY, CZ , HU, MT, 
 PL, SK: None 
 CY, CZ , HU, MT, PL, SK: Unbound 
4) ICT and BV : 
 All Member States except CY, CZ , HU, FI, LV , 
 MT, PL, SK: Unbound except as indicated in the 
 horizontal section 
 FI, LV: None  
CY, CZ,  HU, MT, PL, SK:   Unbound   
 TN/S/O/EEC/Rev.1 
Page 250 Modes of supply: (1)  Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  CSS EJP:  
 All Member States except CY, CZ, EE, HU, 
LV, LT, MT,  PL, SI, SK :  Unbound except 
as indicated in the horizontal section 
 CY, CZ, EE, HU, LV,  LT, MT, PL, SI, SK :  
Unbound   CSS EJP: 
 All Member States  except CY, EE, LV , LT, MT:  
Unbound except as indicated in the horizontal 
section  
 EE: Unbound, except as provided in the 
 horizontal section  
 LV: None  
CY, LT, MT:  Unbound 
  
 IP: 
All Member States:  Unbound  IP: 
All Member States:  Unbound    
  TN/S/O/EEC/Rev.1
 Page 251Modes of supply: (1)  Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
E. NOISE AND VIBRATION 
ABATEMENT 
 (All Member Sates except PL:  
CPC 9405 
PL: part of CPC 9405)  1) All Member States except EE, FI, LT, PL: 
Unbound  except for advisory services 
where: none. 
 
EE, FI, LT, PL: None  
2) 3)  CY, CZ, HU, MT, SI,  SK : All Member 
States except AT, EE, FI, LV,  LT, PL, SE: 
Unbound 
 
AT, EE, FI, LV, LT, PL, SE   All Member 
States except CY, CZ, HU, MT, SI, SK  : 
None 1) All Member States except EE, FI, LT, PL: 
Unbound  except for advisory services where: 
none. 
 
EE, FI, LT, PL: None 
2) 3) CY, CZ, HU, MT, SI,  SK : All Member States 
except AT, EE, FI, LV,  LT, PL, SE: Unbound 
 AT, EE, F
I, LV, LT, PL, SE   All Member 
States except CY, CZ, HU, MT, SI, SK  : None 
  
 4) ICT and BV :  
CY, CZ, EE, HU, MT, SI, SK:   All Member 
States  except AT, FI, LV, LT, PL, SE: 
Unbound 
 
AT, FI, LV, LT, PL, SE:  All Member States 
except CY, CZ, EE, HU, MT, SI, SK: Unbound except as indicated in the 
horizontal section and subject to the 
following limitations:  
AT: commercial presence require d   4) ICT and BV  
 CY, CZ, EE, HU, MT, SI, SK:  All Member 
States  except AT, FI, LV, LT, PL, SE:  Unbound.   
 AT,  LT, SE: All Member States except CY, CZ, 
EE, FI, HU, LV, MT, PL, SI, SK:  Unbound 
except as indicated in the horizontal section   
 FI, LV, PL:  None    
 TN/S/O/EEC/Rev.1 
Page 252 Modes of supply: (1)  Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  CSS EJP:  
 All Member States except CY, CZ, EE, HU, 
LV, LT, MT,  PL, SI, SK :  Unbound except as 
indicated in the horizontal section 
 CY, CZ, EE, HU, LV,  LT, MT, PL, SI, SK :  
Unbound 
  CSS EJP: 
 All Member States except CY, EE, LV , LT,  MT:  
Unbound except as indicated in the horizontal 
section  
 EE: Unbound, except as provided in the  
 horizontal section  
 LV: None  
CY, LT, MT:  Unbound 
  
 IP: 
All Member States:  Unbound  IP: 
All Member States:  Unbound   
F. PROTECTION OF 
 BIODIVERSITY AND 
 LANDSCAPE  
Nature and landscape protection 
services ( parts of CPC 9406 not 
covered under D. ) 
 1) All Member States except EE, FI: Unbound  
except for advisory services where: none. 
 EE, FI: None  
2) 3) All Member States except CY, CZ , HU, 
MT,  PL, SK: None 
 CY, CZ , HU, MT, PL, SK: Unbound 1) All Member States except EE, FI: Unbound  
except for advisory services where: none. 
 EE, FI: None  
2) 3) All Member States except CY, CZ , HU, MT, 
 PL, SK: None 
 CY, CZ , HU, MT, PL, SK: Unbound   
  TN/S/O/EEC/Rev.1
 Page 253Modes of supply: (1)  Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
(for LT other than destined to 
national parks)  4) ICT and BV :  
 All Member States except CY, CZ , HU, MT, 
 PL, SK: Unbound except as indicated in the 
 horizontal section and subject to the following 
 limitations:  
  AT: Commercial presence required  
CY, CZ , HU, MT, PL, SK:   Unbound 4) ICT and BV  
 All Member States except CY, CZ,  HU, FI, LV , 
 MT, PL, SK: Unbound except as indicated in the 
 horizontal section    
 FI, LV: None  
 CY, CZ,  HU, MT, PL, SK:   Unbound  
  CSS - EJP :  
 All Member States except CY, CZ, EE, HU, 
LV, LT, MT,  PL, SI, SK :  Unbound except as 
indicated in the horizontal section 
 CY, CZ, EE, HU, LV,  LT, MT, PL, SI, SK :  
Unbound 
  CSS EJP: 
 All Member States  except CY, EE, LV , LT, MT:  
Unbound except as indicated in the horizontal 
section  
 EE: Unbound, except as provided in the 
horizontal section .  
 
LV: None  
 CY, LT, MT:  Unbound  
 IP: 
All Member States:  Unbound  IP: 
All Member States:  Unbound    
 TN/S/O/EEC/Rev.1 
Page 254 Modes of supply: (1)  Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
G. OTHER 
 ENVIRONMENTAL AND 
 ANCILLARY SERVICES 
(All Member States except PL: 
CPC 9409 ; PL: Monitoring of 
environment. Consultancy related 
to the environmental protection, 
including environmental 
impact assessment and 
environmental risk analysis ) 1) All Member States except EE, FI, PL: 
Unbound  except for advisory services 
where: none.  
 EE, FI, PL: None   
2) 3) All Member States except CY, CZ, HU, 
 MT, SK, SI: None 
 CY, CZ, HU, MT, SK, SI: Unbound 
4) ICT and BV :  
 All Member States except CY, CZ, HU, MT, 
 SK, SI: Unbound except as indicated in the 
 horizontal section and subject to the following 
 limitations:  
 AT: Commercial presence required  
CY, CZ, HU, MT, SK, SI: Unbound 1) All Member States except EE, FI, PL: Unbound  
except for advisory services where: none.  
 EE, FI, PL: None   
 
2) 3) All Member States  except CY, CZ, HU, MT, 
 SK, SI: None 
 CY, CZ, HU, MT, SK, SI: Unbound 
4) ICT and BV  
 All Member States except CY, CZ, HU, FI, LV,  
 MT, PL, SK, SI: Unbound except as indicated in 
 the horizontal section  
FI, LV, PL: None  
CY, CZ, HU, MT, SK, SI: Unbound  
  CSS EJP:  
 All Member States except CY, CZ, EE, HU, 
LV, LT, MT,  PL, SI, SK :  Unbound except as 
indicated in the horizontal section  CSS EJP: 
 All Member States  except CY, EE, LV , LT, MT:  
Unbound except as indicated in the horizontal 
section    
  TN/S/O/EEC/Rev.1
 Page 255Modes of supply: (1)  Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  CY, CZ, EE, HU, LV , LT, MT, PL, SI, SK :  
Unbound   EE: Unbound, except as provided in the  
 horizontal section .  
 LV: None  
 CY, LT, MT:  Unbound  
 IP: 
All Member States:  Unbound  IP: 
All Member States:  Unbound   
  
 TN/S/O/EEC/Rev.1 
Page 256 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
7.  FINANCIAL SERVICES SECTOR (first part) 82 
1. Part of the EC (AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, LU, NL, PT, SE, SK, and UK) undertakes commitments on Financ ial Services in accordance with 
the provisions of the "Understanding on Commitments in Financial Services" (the Understanding). These commitments are in the fo llowing section. Commitments on 
Financial Services of the other part of the EC (CY, EE, LV, LT, MT, PL, SI) are not based on the Understanding and are in a sec ond section. 
2. These commitments are subject to the li mitations on market access and national treatme nt in the "all sectors" section of thi s schedule and to those relating to the 
subsectors listed below. 
3. The market access commitments in respect of modes (1) and (2) apply only to the transactions indicated in paragraphs B.3 and  B.4 of the market access section of the 
Understanding respectively, except for Hungary, for which they appl y only to the transactions indicated in paragraphs B.3 (a) a nd (b) and B.4 (a) and (b) respectively . 
4. Notwithstanding note 1. above, the ma rket access and national treatment commitments in respect of mode (4) on financial serv ices are those in the "all sectors" 
section of this schedule, except for the Czech Republic, Hungary , the Slovak Republic and Sweden , in which case commitments are  made in accordance with the 
Understanding. 
5. The admission to the market of new financial services or products may be subject to the existence of, and consistency with, a regulatory framework aimed at 
achieving the objectives indicated in Article 2(a) of the Financial Services Annex. 
6. As a general rule and in a non-discriminatory manner, financ ial institutions incorporated in a Member State of the Community  must adopt a specific legal form. 
7. CZ, SK: Notwithstanding note 1. above, the purchase and acquisition of financial services by public entities of the Czech Republic an d of the Slovak Republic are 
governed in this schedule by Article XIII of the General Agreement on Trade in Services.  
8. HU: The transfer of information containing personal data, bank secret,  securities secret and/or business secret is not allowed.  
9. HU: Insurance, banking, securities and collective investment management services should be performed by legally separate and in dependently capitalised suppliers of 
financial services.  
                                                      
  82 Unlike foreign subsidiaries, branches established directly in a Member State by a non-Community financial institution are not,  with certain limited exceptions, 
subject to prudential regulations harmonised at Community level which enable such subsidiaries to benefit from enhanced facilit ies to set up new establishments and to provide 
cross-border services throughout the Commun ity. Therefore, such branches receive an au thorisation to operate in the territory o f a Member State under conditions equivalent to 
those applied to domestic financial institutions of that Member State, and may be required to satisfy a number of specific prud ential requirements such as, in the case of 
banking and securities, separate capitalisation and other solven cy requirements and reporting and publication of accounts requi rements or, in the case of insurance, specific 
guarantee and deposit requirements, a separa te capitalisation, and the localisation in the Member State concerned of the assets  representing the technical reserves and at least 
one third of the solvency margin. Member Stat es may apply the restrictions indicated in this schedule only with regard to the d irect establishment from a third country of a 
commercial presence or to the provision of cr oss-border services from a third country;   consequently, a Member State may not ap ply these restrictions, including those  
  TN/S/O/EEC/Rev.1
 Page 257Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
10. HU: Le gislation permitting market access of branches  is currently being prepared. Details a nd conditions to apply are still being det ermined. It is intended to bind the 
effects of this legislation as soon as it has been adopted.  
11. HU: The board of a financial institution should include at least two memb ers, who are Hungarian citizens, residents in the meaning of the relevant foreign e xchange 
regulations and have permanent residency in Hungary for at least one year.  
12. HU: Direct or indirect ownership or voting  rights in a credit institution of a single shareholder other than credit institution, insurance company or investment firm 
cannot exceed 15%.  
A. Insurance and Insurance-Related Services  
1. CZ: Monopoly rights as indicated in paragraph B.1 of the Understa nding:  Compulsory motor third party liability insurance is provided by an exclusive supplier.83 
Compulsory health insurance is provided  by licensed Czech owned suppliers only.  
2. SK: The following insurance services are provided by exclusive suppliers:  Compulsory motor third party liability insurance , and compulsory air transport insurance 
(except for insurance of international commercial transport) have to be effected through an insu rance company established in Sl ovakia , the liability insurance 
of employer against injury or occupational disease have to be effected through the Social Slovak  Insurance Company. The basic health  insurance is confined to the 
Slovak health insurance companies having a licence for provision of health  insurance granted by the Mi nistry of Healthcare of t he Slovak Republic according to the 
Act 273/1994 Coll. of Law . Fund pension insurance schemes and sickness insura nce are confined to the So cial Insurance Company. These exclusive service suppliers 
act in a manner consistent with obligat ions under Article II of the GATS and specific commitments.  
                                                      
concerning establishment, to third-country subsidiaries established in other Member States of the Community, unless these restr ictions can also be applied to companies or 
nationals of other Member States in  conformity with Community law. 
83 CZ: When monopoly rights concerning compulsory motor third pa rty liability insurance are removed, providing this service will b e open on a non -discriminatory 
basis to  Czech established service providers.   
 TN/S/O/EEC/Rev.1 
Page 258 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 1) 
BE, CZ, EL, HU, IE, LU, NL, SK, and UK: 
None 
AT: Promotional activity and intermediation on 
behalf of a subsidiary not established in the Community or of a branch not established 
in Austria (except for reinsurance and 
retrocession) are prohibited.  
AT: Compulsory air insurance , except for 
insurance of international commercial 
air transport , can be underwritten only by 
a subsidiary established in the Community 
or by a branch established in Austria. 1) 
BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, LU, 
NL, PT, SE, SK, and UK: None 
AT: Higher premium tax is due for insurance 
contracts (except for contracts on reinsurance and retrocession) which are written by a 
subsidiary not established in the Community or 
by a branch not established in Austria. 
Exception from the higher tax can be granted. Part of the EC (AT, BE, 
DK, DE, ES, FI, FR, EL, IE,IT, LU, NL, PT, SE, 
and UK) undertakes 
additional commitments as contained in the 
attachment. 
 CZ: None other than:  
 Foreign financial services suppliers may 
establish an insurance company with the 
seat in the Czech Republic in the form of a 
joint stock company or may exercise 
insurance activity through their branches 
with registered office in the Czech Republic 
under the conditions established in the 
Insurance Industry Act.    
  Commercial presence and authorisation is 
required for the provider of insurance 
services:     
  TN/S/O/EEC/Rev.1
 Page 259Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  -  to provide such services including 
reinsurance, and  
 -  to conclude intermediation contract with 
an intermediary aimed at the conclusion of 
insurance contract between the provider of 
insurance services and third party.    
  Authorisation is required for the 
intermediary in case of its intermediation 
activity to be exercised for a branch with 
registered office in the Czech Republic.    
 DK: Compulsory air transport insurance can be 
underwritten only by firms established in 
the Community.   
 DK: No persons or companies (including 
insurance companies) may for business 
purposes in Denmark assist in effecting 
direct insurance for persons resident in Denmark, for Danish ships or for property 
in Denmark, other than insurance 
companies licensed by Danish law or by Danish competent authorities.   
 DE: Compulsory air insurance policies can be 
underwritten only by a subsidiary established in the Community or by a 
branch established in Germany.    
 TN/S/O/EEC/Rev.1 
Page 260 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 DE: If a foreign insurance company has 
established a branch in Germany, it may conclude insurance contracts in Germany 
relating to international transport only 
through the branch established in Germany.   
 ES, IT: Unbound for the actuarial profession.   
 FI: Only insurers having their head office in the 
European Community or having their 
branch in Finland may offer insurance 
services as referred to in sub-paragraph 3 
(a) of the Understanding.   
 FI: The supply of insurance broker services is 
subject to a permanent place of business in 
the European Community.   
 FR: Insurance of risks relating to ground 
transport may be carried out only by 
insurance firms established in the Community.   
 HU: Direct insurance (life and non -life) 
 Only entrepreneurs pursuing international 
business activity specified in the legal rules 
on foreign exchange are allowed to 
purchase services. Only insurance events 
occurring abroad can be  insured.     
  TN/S/O/EEC/Rev.1
 Page 261Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 IT: Insurance of risks relating to c.i.f. exports 
by residents in Italy may be underwritten 
only by insurance firms established in the 
Community.    
 IT: Transport insurance of goods, insurance of 
vehicles as such and liability insurance regarding risks located in Italy may be 
underwritten only by insurance companies 
established in the Community. This 
reservation does not apply for international 
transport involving imports into Italy.   
 PT: Air and maritime transport insurance, 
covering goods, aircraft, hull and liability 
can be underwritten only by firms established in the EC; only persons or 
companies established in the EC may act as 
intermediaries for such insurance business in Portugal.   
 SK: Commercial presence is required for supply 
of: 
 -  the life insurance of persons with 
permanent residence in the Slovak 
Republic;  
 -  the insurance of property on the territory 
of the Slovak Republic;     
 TN/S/O/EEC/Rev.1 
Page 262 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  -  the insurance of liability for loss or 
damage caused by the activity of natural 
persons and ju ridical persons on the 
territory of the Slovak Republic;  
 -  air and maritime insurance, covering 
goods, aircraft, hull and liability.    
 SE: The supply of direct insurance is allowed 
only through an insurance service supplier 
authorised in Sweden, provided that the 
foreign service supplier and the Swedish 
insurance company belong to the same group of companies or have an agreement 
of cooperation between them.   
 2) 
BE, CZ, ES, FI, EL, HU, IE, LU, NL, SE , SK, 
and UK: None 
AT: Promotional activity and intermediation on 
behalf of a subsidiary not established in the 
Community or of a branch not established 
in Austria (except for reinsurance and retrocession) are prohibited. 
AT: Compulsory air insurance , except for 
insurance of international commercial 
air transport , can be underwritten only by 
a subsidiary established in the Community 
or by a branch established in Austria. 2) 
BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, LU, 
NL, PT, SE, SK, and UK: None 
AT: Higher premium tax is due for insurance 
contracts (except for contracts on reinsurance 
and retrocession) which are written by a 
subsidiary not established in the Community or by a branch not established in Austria. 
Exception from the higher tax can be granted.   
  TN/S/O/EEC/Rev.1
 Page 263Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 CZ: None other than:  
 Insurance services as defi ned below may 
not be purchased abroad.  
 -  The life insurance of persons with 
permanent residence in the Czech Republic,  
 -  the insurance of property on the territory 
of the Czech Republic,  
 -  the insurance of liability for loss or 
damage caused by the acti vity of natural 
and legal persons on the territory of the 
Czech Republic.    
 DK: Compulsory air transport insurance can be 
underwritten only by firms established in 
the Community.   
 DK: No persons or companies (including 
insurance companies) may for business 
purposes in Denmark assist in effecting direct insurance for persons resident in 
Denmark, for Danish ships or for property 
in Denmark, other than insurance companies licensed by Danish law or by 
Danish competent authorities.   
 DE: Compulsory air insurance policies can be 
underwritten only by a subsidiary 
established in the Community or by a 
branch established in Germany.    
 TN/S/O/EEC/Rev.1 
Page 264 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 DE: If a foreign insurance company has 
established a branch in Germany, it may conclude insurance contracts in Germany 
relating to international transport only 
through the branch established in Germany.   
 FR: Insurance of risks relating to ground 
transport may be carried out only by 
insurance firms established in the 
Community.   
 HU: Direct insurance (life and non -life) 
 Only  entrepreneurs pursuing international 
business activity specified in the legal rules 
on foreign exchange are allowed to 
purchase services. Only insurance events 
occurring abroad can be insured.    
 IT: Insurance of risks relating to c.i.f. exports 
by resid ents in Italy may be underwritten 
only by insurance firms established in the 
Community.    
 IT: Transport insurance of goods, insurance of 
vehicles as such and liability insurance 
regarding risks located in Italy may be 
underwritten only by insurance companies established in the Community. This 
reservation does not apply for international 
transport involving imports into Italy.    
  TN/S/O/EEC/Rev.1
 Page 265Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 PT: Air and maritime transport insurance, 
covering goods, aircraft, hull and liability can be underwritten only by firms 
established in the EC; only persons or 
companies established in the EC may act as intermediaries for such insurance business 
in Portugal.   
 SK: Insurance services covered by mode (1), 
except insurance of air and maritime 
transport, covering goods, aircraft, hu ll and 
liability above may not be purchased 
abroad.    
 3) 
BE, DK, DE, FR, HU, IE, LU, NL and UK: 
None 
AT: The licence for branch offices of foreign 
insurers has to be denied if the insurer, in the home country, does not have a legal 
form corresponding or comparable to a joint 
stock company or a mutual insurance association. 
BE:
 Any public bid to acquire Belgian securities 
made by or on behalf of a person, company 
or institution outside the jurisdiction of one 
of the Member States of the European 
Community shall be submitted to the 
authorisation of the Minister of Finance.  3) 
 AT, BE, CZ, DK, DE, ES, FR, EL, HU, IT, IE, LU, 
NL, PT, SE, SK, and UK: None 
FI: The general agent of the foreign insurance 
company shall have his place of residence in 
Finland, unless the company has its head office 
in the European Community. 
SE: Non-life insurance undertakings not 
incorporated in Sweden conducting business in 
Sweden are - instead of being taxed according 
to the net result - subject to taxation based on 
the premium inc ome from direct insurance 
operations.  
   
 TN/S/O/EEC/Rev.1 
Page 266 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 CZ: None other than:  
 Foreign financial services suppliers may 
establish an insurance company with the 
seat in the Czech Republic in the form of a 
joint stock company or may exercise 
insurance activity through thei r branches 
with registered office in the Czech Republic 
under the conditions established in the 
Insurance Industry Act.  SE: A founder of an insurance company shall be a 
natural person resident in the European 
Community or a legal entity incorporated in the  
European Community.  
SK:  The majority of the management board of an 
insurance company has to be domiciled in the Slovak 
Republic.   
  Commercial presence and authorisation is 
required for the provider of insurance 
services:  
 -  to provide such services 
including reinsurance, and  
 -  to conclude intermediation 
contract with an intermediary aimed at 
the conclusion of insurance contract 
between the provider of insurance 
services and third party.    
  Authorisation is required for the 
intermediary in case of its intermediation 
activity to be exercised for a branch with 
registered office in the Czech Republic.    
  TN/S/O/EEC/Rev.1
 Page 267Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 ES: Before establishing a branch or agency in 
Spain to provide certain classes of insurance, a foreign insurer must have been 
authorised to operate in the same classes of 
insurance in its country of origin for at least five years.   
 ES, EL: The right of establishment does not 
cover the creation of representative offices 
or other permanent presence of insurance 
companies, except where such offices are 
established as agencies, branches or head 
offices  subsidiaries .   
 FI: The managing director, at least one auditor 
and at least one half of the promoters and members of the board of directors and the 
supervisory board of an insurance company 
shall have their place of residence in the European Community, unless the Ministry 
of Social Affairs and Health has granted an 
exemption.   
 FI: Foreign insurers cannot get a licence in 
Finland as a branch to  carry on statutory 
pension insurance . social insurances 
(statutory pension insurance, statutory 
accident insurance).    
 FR:  The establishment of br anches is subject to 
a special authorisation for the representative 
of the branch.     
 TN/S/O/EEC/Rev.1 
Page 268 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 IT: Access to actuarial profession through 
natural persons only. Professional associations (no incorporation) among 
natural persons permitted.   
 IT: The authorisation of the establishment of 
branches is ultimately subject to the evaluation of supervisory authorities.   
 IE:  The right of establishment does not cover 
the creation of re presentative offices.    
 PT: Foreign companies may carry out insurance 
intermediation in Portugal only through a 
company formed in accordance with the 
law of a Community Member State.    
 PT: In order to establish a branch in Portugal, 
foreign companies need to demonstrate 
prior operational experience of at least five 
years (four years for intermediation 
activities) .   
 SE:  Foreign companies may only establish as a 
subsidiary or through a resident agent.    
 SE: Insurance broking undertakings not 
incorporated in Sweden may establish a 
commercial presence only through a 
branch.    
  TN/S/O/EEC/Rev.1
 Page 269Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 SK: License is required for provision of 
insurance services.  Foreign national may 
establish an insurance company with the 
seat in the Slovak Republic  in the form of a 
joint stock company or may conduct insurance business through their 
subsidiaries with registered office in the 
Slovak Republic under the general 
conditions established in the Law on 
Insurance . Insurance business means 
insurance activity including brokerage and 
reinsurance activity.   
  Intermediation activity aimed at the 
conclusion of an insurance contract between third party and the insurance 
company may be provided by natural or 
juridical persons who are domiciled in the 
Slovak Republic for the benefit of the 
insurance company having the license of 
the Insurance Supervisory Authority.   
  Intermediation contract  aimed at conclusion 
of an insurance contract by third party with 
the insurance company may be concluded 
by domestic or foreign insurance company 
only afte r a license had been granted by the 
Insurance Supervisory Authority.     
 TN/S/O/EEC/Rev.1 
Page 270 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  The financial resources of specific 
insurance funds of licensed insurance 
operators derived from insuring or 
reinsuring policy holders with residence or 
registered office in the Slov ak Republic 
must be deposited in a resident bank in the 
Slovak Republic and may not be transferred 
abroad.    
 4) 
ICT and BV  
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, 
IE, LU, NL, PT, SE, SK, UK: Unbound except as 
indicated in the horizontal section and subject to 
the following specific limitation: 
EL: A majority of the members of the board of 
directors of a company established in 
Greece shall be nationals of one of the Member States of the Community. 
 4) 
ICT and BV :
 
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, 
LU, NL, PT, SE, SK, UK :  Unbound except as 
indicated in the horizontal section and subject to the 
following specific limitations  
AT: The management of a branch office must 
consist of two natural persons resident in 
Austria. 
DK: The general agent of an insurance branch will 
need to have resided in Denmark for the last 
two years unless being a national of one of the Member States of the Community. The 
Minister of Business and Industry may grant 
exemption.   
  TN/S/O/EEC/Rev.1
 Page 271Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  DK: Residency requirement for managers and the 
members of the board of directors of a company. However, the Minister of Business 
and Industry may grant exemption from this 
requirement. Exemption is granted on a non-discriminatory basis.  
  ES, IT: Residence requirement for actuarial 
profession ( or alternatively two years of 
experience for ES)   
 CSS - EJP 
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, 
IE, LU, NL, PT, SE, SK, UK: Unbound 
IP 
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, 
IE, LU, NL, PT, SE, SK, UK: Unbound CSS - EJP 
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, 
LU, NL, PT, SE, SK, UK: Unbound 
IP 
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, 
LU, NL, PT, SE, SK, UK: Unbound   
B. Banking and Other Financial Services (excluding insurance) 
1. CZ: Non -central bank currency issue services , trading of derivative products and of bullion, money brokin g, settlement and clearing services for derivative products, 
and advisory, intermediation and other auxiliary financial services relating to these activities are not committed.  
2. SK: Trading of derivative products and of bullion, money broking, and intermediation are not committed.   
 TN/S/O/EEC/Rev.1 
Page 272 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 1) 84  
AT, CZ, DK, DE, ES, FI, FR, EL, HU, LU, NL, 
PT, SE, and UK: None 
BE: Establishment in Belgium is required for the 
provision of investment advisory services. 
CZ: Unbound for trading of transferable 
securities and of other negotiable 
instruments and financial assets, 
participation in issues of all kinds of 
securities, asset management, and 
settlement and clearing services for 
financial assets.  
 None other than:  
 O nly Czech established banks and branches 
of foreign banks having a corresponding 
licence may:  
 -  provide deposit services;  
 -  trade in foreign exchange assets;  1) 
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, 
LU, NL, PT, SE, SK, and UK: None 
 
  
 
 
 Part of the EC (AT, BE, 
DK, DE, ES, FI, FR, EL, IT, IE, LU, NL, PT, SE, 
and UK) undertakes 
additional commitments as contained in the 
attachment. 
 
 
                                                      
84 IT: Provision and transfer of financial information and financial data processing entailing trading of financial instruments ma y be prohibited where the protection 
of investors is likely to be seriously prejudiced. O nly authorised banks and investment firms must comply with conduct of business rules in providing investment advice  
  TN/S/O/EEC/Rev.1
 Page 273Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  -  effect non -cash cross -border payments.    
  Foreign exchange permit issued by the 
Czech National Bank or Mini stry of Finance 
is required in case of Czech non -bank 
residents for:  
 (a)  opening and funding of an account 
abroad by Czech residents,  
 (b)  capital payments abroad (except FDI),    
  (c)  granting financial credits and guarantees,  
 (d)  operations in financ ial derivates,    
  (e)  purchase of foreign securities except for 
the cases as described by the Foreign 
Exchange Act,    
  (f)  issue of foreign securities for public and 
non-public trade in the Czech Republic or 
their introduction on the domestic market.    
 IT: Unbound for "promotori di servizi 
finanziari" (financial salesmen).   
                                                      
concerning financial instruments and advice to undertakings on capital structure, industrial strategy and related matters, and advice and se rvice relating to mergers and 
acquisition of undertakings. Advisory activity should not include asset management.   
 TN/S/O/EEC/Rev.1 
Page 274 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 IE: The provision of investment services or 
investment advice requires either (IT) authorisation in Ireland, which normally 
requires that the entity be incorporated or be 
a partnership or a sole trader, in each case with a head/registered office in Ireland 
(authorisation may not be required in certain 
cases, e.g. where a third country service 
provider has no commercial presence in 
Ireland and the service is not provided to private individuals), or (II) authorisation in 
another Member State in accordance with 
the EC Investment Services Directive.   
 SK: Unbound for t Trading of derivative 
products,  of transferable securities and of 
other negotiable instruments and financial 
assets, participation in issues of all kinds of securities, asset management, and 
settlement and clearing services for 
financial assets: Unbound.    
  None other than:  
 (i) Deposit services are confined to the 
domestic banks and branches of foreign 
banks in the S lovak Republic.     
  TN/S/O/EEC/Rev.1
 Page 275Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  ( ii) Only authorised domestic 
banks, branches of foreign banks in the Slovak Republic and persons possessing 
a foreign exchange license may trade in 
foreign exchange assets. Only stock exchange members can trade on the 
Bratislava Stock Exchange. Residents 
can trade on the RM -System Slovakia 
without any limitation and non -residents 
only through security dealers.    
  (ii i) Non-cash cross-border 
payments may be effected only by 
authorised domestic banks and branches 
of foreign banks in the Slovak Republic.   
  (iv) Foreign exchange licence issued by 
the National Bank of Slovakia is 
required for:  
 (a) opening an account abroad by a 
Slovak non -bank resident, except for the 
natural persons during their stay abroad;    
  (b) capital payments abroad;  
 (c) obtaining financial credit from a 
foreign exchange non -resident; except 
credits from abroad accepted by 
residents with a repayment period of 
more than 3 years and loans granted 
between natural persons for 
non-business activities.     
 TN/S/O/EEC/Rev.1 
Page 276 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  (v) Expo rt and import of the Slovak 
currency and foreign exchange in cash 
exceeding value of 150 ths SKK and 
bullion, is subject to reporting 
requirement.    
  (vi) Foreign exchange permission or 
licence granted by foreign exchange 
authorities is required for a de posit of 
financial assets by resident abroad.    
  ( viiiii)Only foreign exchange entities 
established in the Slovak Republic can grant and obtain guarantees and 
liabilities according to determined limit 
and provisions of the National Bank of Slovakia.   
 2)85 
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, 
IE, LU, NL, PT, SE, and UK : None 2) 
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, IE, 
LU, NL, PT, SE, SK, and UK: None  
 CZ: Unbound for asset management.  
 None other than:  
 Only Czech established banks and br anches 
of foreign banks having a corresponding 
licence may:    
                                                      
85 IT: Authorised persons enabled to conduct collective asset management are deemed responsible for any investment activity conduc ted by their delegated advisers 
(Collective asset management, excluding UCITS).   
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 Page 277Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  -  provide deposit services;  
 -  trade in foreign exchange assets;  
 -  effect non -cash cross -border payments.    
  Foreign exchange permit issued by the 
Czech National Bank or Ministry of 
Financ e is required in case of Czech non -
bank residents for:    
  (a) opening and funding of an account 
abroad by Czech residents,  
  (b) capital payments abroad (except 
 FDI),  
  (c) granting financial credits and 
 guarantees,    
  (d) operations in financial der ivates,  
 (e) purchase of foreign securities except 
for the cases as described by the Foreign 
Exchange Act,    
  (f) issue of foreign securities for public 
and non -public trade in the Czech 
Republic or their introduction on the 
domestic market.     
 TN/S/O/EEC/Rev.1 
Page 278 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 DE:  Issues of securities denominated in 
Deutschmarks can be lead managed only by 
a credit institution, subsidiary or branch, 
established in Germany.    
 FI:  Payments from governmental entities 
(expenses) shall be transmitted through the 
Finnish Postal Giro system,  which is 
maintained by the Postipankki Ltd. 
Exemption from this requirement may be 
granted on special reason by the Ministry of 
Finance.    
 EL:  Establishment is required for the provision 
of custodial and depository services 
involving the administration of interest and 
principal payments due on securities issued 
in Greece.    
 SK: Trading of derivative products and of 
bullion, money broking,  Unbound for  
asset management : Unbound . 
 None other than:  
 (i) Deposit services are confined to the 
domestic banks a nd branches of foreign 
banks in the Slovak Republic.     
  TN/S/O/EEC/Rev.1
 Page 279Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  (i i) Only authorised domestic banks, 
branches of foreign banks in the Slovak Republic and persons possessing a 
foreign exchange license may trade in 
foreign exchange assets. Only stock exchange members can trade on the 
Bratislava Stock Exchange. Residents 
can trade on the RM -System Slovakia 
without any limitation and non -residents 
only through security dealers.    
  (ii i) Non-cash cross-border payments 
may be effected only by authorised 
domestic banks and branches of foreign 
banks in the Slovak Republic.   
  (iv) Foreign exchange licence issued by 
the National Bank of Slovakia is 
required for:  
 (a) opening an account abroad by a 
Slovak non -bank resident, except for the 
natural persons during their st ay abroad;    
  (b) capital payments abroad;  
 (c) obtaining financial credit from a 
foreign exchange non -resident; except 
credits from abroad accepted by 
residents with a repayment period of 
more than 3 years and loans granted 
between natural persons for 
non-business activities.     
 TN/S/O/EEC/Rev.1 
Page 280 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  (v) Export and import of the Slovak 
currency and foreign exchange in cash 
exceeding value of 150 ths SKK and 
bullion, is subject to reporting 
requirement.    
  (vi) Foreign exchange permission or 
licence granted by foreign exch ange 
authorities is required for a deposit of 
financial assets by resident abroad.    
  ( viii)Only foreign exchange entities 
established in the Slovak Republic can grant and obtain guarantees and 
liabilities according to determined limit 
and provisions of the National Bank of Slovakia.   
 UK:  Sterling issues, incl uding privately led 
issues, can be lead managed only by a firm 
established in the European Community.    
 3) 86 
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, 
IE, LU, NL, PT, SE, SK, and UK:  
 3) 
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IE, LU, 
NL, PT,  SK, and UK: None 
  
                                                      
86 HU: Except Országos Takarékpénztár és Kereskedelmi Bank Rt., where long -term State ownership will be kept at a minimum of 25%+1 vote.   
  TN/S/O/EEC/Rev.1
 Page 281Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 - The establishmen t of a specialised 
management company is required to perform the activities of management of 
unit trusts and investment companies 
(Articles 6 and 13 of UCITS Direct
ive, 
85/611/EEC) . 
- Only firms having their registered office in 
the Community can act as depositories of 
the assets of investment funds (Articles 8.1 
and 15.1 of the UCITS Directive, 
85/611/EEC ). 
AT: Only members of the Austrian Stock 
Exchange may engage in securities trading 
at the Stock Exchange.  
AT: For trading in foreign exchange and foreign 
currency authorisati on of the Austrian 
National Bank is required.  
AT: Mortgage bonds and municipal bonds may 
be issued by banks specialised and 
authorised for this  activity.  FR: In addition to French credit institutions, issues 
denominated in French francs may be lead 
managed only by French subsidiaries (under 
French law) of non -French banks which are 
authorised, based on sufficient means and 
commitments in Paris of  the candidate French 
subsidiary of a non -French bank. These 
conditions apply to lead banks running the 
books. A non -French bank may be, without 
restrictions or requirement to establish, 
jointly -lead or co -lead manager of Eurofranc 
bond issue.  
IT: Representative offices of foreign intermediaries 
cannot carry out activities aimed at providing 
investment services. 
SE: A founder of a banking company shall be a 
natural person resident in the European Community 
or a foreign bank.  A founder of a savings bank shall 
be a natural person resident in the European Community.  
 AT:  For carrying out services of pension fund 
management a specialised company only 
for this activity and incorporated as a stock 
company in Austri a is required.  HU: The board of a financial institution should 
include at least two members, who are 
Hungarian citizens, resi dents in the meaning 
of the relevant foreign exchange regulations 
and have permanent residency in Hungary for 
at least one year.    
 TN/S/O/EEC/Rev.1 
Page 282 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 BE:  Any public bid to acquire Belgian securitie s 
made by or on behalf of a person, company 
or institution outside the jurisdiction of one 
of the Member States of the European 
Community shall be submitted to the 
authorisation of the Minister of Finance.    
 CZ:  None other than:  
 Banking services may be  provided only by 
Czech established banks or branches of 
foreign banks having a licence granted by 
the Czech National Bank in agreement with 
the Ministry of Finance.    
  The granting of the licence is based on the 
consideration of crite ria which are appli ed 
consistently with GATS. Mortgage loan 
services may be provided only by Czech 
established banks.    
  Banks may be established as joint stock 
companies only. The purchase of shares of 
existing banks is subject  to prior approval 
of the Czech National Bank .    
  TN/S/O/EEC/Rev.1
 Page 283Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  Securities may be traded publicly only if 
relevant authorisation has been granted and 
prospectus covering the security has been 
approved.    
  The authorisation shall not be granted if 
public trading in securities is in conflict 
with the interests o f investors, is 
inconsistent with the government financial 
policy or if it does not conform with the 
financial market requirements. 87   
  The establishment and activities of 
securities dealers, stockbrokers, of the 
Stock Exchange or organisers of an 
over-the-counter market, investment 
companies and investment funds are 
subject to authorisation granting of which 
is related to qualifications, personal 
integrity, management and material 
requirements.    
  Settlement and clearing services for all 
kinds of paym ents are monitored and 
reviewed by the Czech National Bank to 
ensure their smooth and economical 
operation.    
 DK:  Financial institutions may engage in 
securities trading on the Copenhagen Stock 
Exchange only through subsidiaries 
incorporated in Denmark.    
                                                      
87 CZ: Legislation covering the abolition of the crite rion of financial market requirements is now being discussed in the Parliament.   
 TN/S/O/EEC/Rev.1 
Page 284 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 ES:  Financial institutions may engage in 
securities trading in s ecurities listed on an 
official stock exchange or in the 
government securities market only through 
securities firms incorporated in Spain.    
 FI:  At least one half of the founders, the 
members of the board of directors, the 
supervisory board and the delegates, the 
managing director, the holder of the 
procuration and the person entitled to sign 
in the name of the credit institution shall 
have their place of residence in the 
European Communi ty, unless the Ministry 
of Finance grants an exemption. At least 
one auditor shall have his place of residence 
in the European Community.    
 FI: At least one half of the founders, the 
members of the board of directors, at 
least one ordinary and one deputy 
member of the superv isory board, the 
managing director, and the person 
entitled to sign in the name of the credit 
institution shall h ave their permanent 
residence in the European Community. 
Exemptions from these requirements 
may be granted by the Financial Supervision  Authority. At least one 
auditor shall have his permanent 
residence in the European Community. 
    
  TN/S/O/EEC/Rev.1
 Page 285Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 FI: The broker (individual person) on 
derivative exchange shall have his place of residence in the European Community. 
Exemption from this requirement may be 
granted under the conditions set by the Ministry of Finance.    
 FI:  Payments from governmental entities 
(expenses) shall be transmitted through the 
Finnish Postal Giro System, which is 
maintained by the Postipankki Ltd. 
Exemption from this  requirement may be 
granted on special reason by the Ministry of 
Finance.    
 EL:  Financial institutions may engage in the 
trading of securities listed on the Athens 
Stock Exchange only through stock 
exchange firms incorporated in Greece.    
 EL: For the establishment and operations of 
branches a minimum amount of foreign 
exchange must be imported, converted into drachmas
 Euros  and kept in Greece as long 
as a foreign bank continues to operate in 
Greece:   
  - Up to four (4) branches this 
minimum is currently equal to half of 
the minimum amount of share capital required for a credit institution to be 
incorporated in Greece;    
 TN/S/O/EEC/Rev.1 
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  - For the operation of additional 
branches the minimum amount of capital must be equal to the minimum 
share capital required for a credit 
institution to be inco rporated in Greece. 
HU: Branches of foreign insitutions are not 
allowed to provide asset management 
services for private pension funds or 
management of venture capital. 
   
 IT: In providing the activity of door-to-door 
selling, intermediaries must utilise 
authorised financial salesmen resident 
within the territory of  a Member State of 
the European Communities.   
 IT: Clearing and settlement of securities may 
be conducted only by the official clearing 
system. A company authoris ed by the Bank 
of Italy in agreement with Consob could be 
entrusted with the activity of clearing, up to 
the final settlement of securities.  In order 
to be authorized to manage the securities 
settlement system with an establishment 
in Italy, a company is required to be 
incorporated in Italy.     
  TN/S/O/EEC/Rev.1
 Page 287Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 IT: The public offer of securities (as provided 
for under Art. 18 of Law 216/74) other than 
shares, debt securities (including 
convertible debt securities) can only be 
made by Italian limited companies, foreign 
comp anies duly authorised, public bodies or 
companies belonging to local authorities 
whose assigned capital is not below Lit 2 
billion.  Persons (natural or legal) who 
intend to offer to the public financial 
instruments in a place other than their 
registered offices or establishments 
(door-to-door selling, including any technique of distance selling), are 
required to make use of intermediaries 
duly authorised to provide investment services in Italy.    
 IT: Centralised deposit, custody and 
administration service s can be provided 
only by the Bank of Italy for Government 
securities, or by Monte Titoli SpA for 
shares, securities of a participating nature 
and other bonds traded in a regulated 
market.  In order to be authorised to 
manage central securities depository 
services with an establishment in Italy, companies are required to be 
incorporated in Italy.     
 TN/S/O/EEC/Rev.1 
Page 288 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 IT: In the case of collective investment 
schemes other than harmonised  UCITS 
harmonised under EC legislation  under the 
directive 85/611/EEC , the trustee/ 
depositary is required to be incorporated in Italy or in another Member State of the EC 
and European Community, being
 
established through a branch in Italy. 
Management companies of UCITS not 
harmonised under EC legislation are also 
required to be incorporated in Italy.    
 IT: Only banks, insurance companies, securities 
investment companies  investment firms 
and companies managing UCITS 
harmonised under EC legislation having 
their legal head office in the EC European 
Communities , as  well as UCITS 
incorporated in Italy,  may carry out the 
activity of pension fund resources 
management. Management companies 
(closed -end funds and real estate funds) are 
also required to be incorporated in Italy.     
  TN/S/O/EEC/Rev.1
 Page 289Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 IE: In the case of collective investment schemes 
constituted as unit trusts and variable capital companies (other than undertakings for 
collective investment in transferable 
securities, UCITS), the trustee/depositary and management company is required to be 
incorporated in Ireland or in another 
Member State of the Community. In the 
case of an investment limited partnership, at 
least one general partner must be incorporated in Ireland.   
 IE: To become a member of a stock exchange 
in Ireland, an entity must either (I) be 
authorised in Ireland, which requires that it be incorporated or be a partnership, with a 
head/registered office in Ireland, or (II) be 
authorised in another Member State in accordance with the EC Investment 
Services Directive.   
 IE:  The provision of investment services or 
investment advice requires either (I ) 
authorisation in Ireland, which normally 
requires that the entity be incorporated or 
be a partnership or a sole trader, in each 
case with a head/registered office in Ireland 
(the supervisory authority may also 
authorise branches of third country entities ), 
or (II) authorisation in another Member 
State in accordance with the EC Investment 
Services Directive.     
 TN/S/O/EEC/Rev.1 
Page 290 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 PT:  The establishment of non -EC banks is 
subject to an authorisation issued, on a 
case-by-case basis, by the Minister of 
Finance. The establishmen t has to 
contribute to increase the national banking 
system's efficiency or has to produce 
significant effects on the 
internationalisation of the Portuguese 
economy.    
 PT: The services of venture capital may not be 
provided by branches of venture capital  
companies having their head office in a 
non-EC country. Broker -dealer services on 
the Lisbon Stock Exchange may be 
provided by broker and dealer companies 
incorporated in Portugal or by branches of 
investment firms authorised in another EC 
country and aut horised in their home 
country to provide those services. Broker 
and dealer services in the Oporto 
Derivatives Exchange and in the OTC 
market may not be provided by branches of 
non-EC broker/dealer companies.  Pension 
fund management may be provided only by 
specialised  companies incorporated in 
Portugal for that purpose  and by insurance 
companies established in Portugal and 
authorised to take up the life insurance 
business.    
  TN/S/O/EEC/Rev.1
 Page 291Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 SK: Trading of derivative products and of 
bullion, money broking, and 
intermediation: Unbound.  
 
Banking services may be provided only by 
domestic banks or branches of foreign 
banks authorised by the National Bank of 
Slovakia upon the ag reement with the 
Ministry of Finance. The granting of 
authorisation is based on the consideration 
of criteria relating, in particular, to capital 
endowment (financial strength) 
professional qualifications, integrity and 
competence of the management of the 
projected bank activities.  Banks are legal 
entities incorporated in the Slovak Republic, established as joint-stock 
companies or public (State-owned) 
financial institutions. 
 The purchase of shares expressing interest 
in the equity capital of existing commercial 
bank from the determined limit is subject to prior approval of the National Bank of 
Slovakia.    
 TN/S/O/EEC/Rev.1 
Page 292 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  Investment services in the Slovak Republic 
can be provided by banks, investment companies, investment funds and security 
dealers which have legal form of joint-stock 
company with equity capital according to 
the law. Foreign investment company or 
invest ment fund must obtain an 
authorisation from Ministry of Finance for 
selling its securities or investment 
certificate units on the territory of the 
Slovak Republic according to the Law. For 
issue of debt securities the permission of the 
Ministry of Finance is required either for 
the issue  inland or abroad.    
  Securities may be issued and traded only 
after a permission by the Ministry of 
Finance has been granted for public 
trading according to the Securities Act. The 
business of security dealer, stockbroker  or 
organiser of an over -the counter market is 
subject to authorisation of the Ministry of 
Finance. Settlement and clearing services 
for all kinds of payments are regulated by 
National Bank of Slovakia.     
  TN/S/O/EEC/Rev.1
 Page 293Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  Settlement and clearing services relating to 
change of physical property of securities are recorded in Centre of Securities (Clearing 
and Settlement House for Securities). 
Centre of Securities may provide only transfers on the property accounts of 
security owners. Cash part clearing and 
settlement goes through Banking Clearing 
and Settlement House - (where the National 
Bank of Slovakia is major shareholder) for Bratislava Stock Exchange, joint-stock 
company or through Jumbo account for 
RM-System Slovakia .   
 UK:  Inter -dealer brokers, which are a categor y 
of financial institutions dealing in 
Government debt, are required to be 
established in the European Community 
and separately capitalised.    
 SE:  Undertakings not incorporated in Sweden 
may establish a commer cial presence only 
through a branch, and in c ase of banks, also 
through a representative office.     
 TN/S/O/EEC/Rev.1 
Page 294 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 4) 
ICT and BV  
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, 
IE, LU, NL, PT, SE, SK, UK : Unbound except 
as indicated in the horizontal section and subject to the following specific limitations: 
FR: Sociétés d'investissement à capital fixe: 
condition of nationality for the president of 
the Board of Directors, the 
Directors-General and no less than two thirds of the administrators, and also, when 
the securities firm has a Supervisory Board 
or Council, for the members of such board or its Director-General, and no less than 
two thirds of the members of the 
supervisory Council. 4) 
ICT and BV :
 
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IE, IT, 
LU, NL, PT, SE, SK, UK : Unbound except as 
indicated in the horizontal section and subject to the following specific limitations:  
IT: Condition of residence within the territory of a 
Member State of the European Communities 
for "promotori di servizi finanziari" (financial 
salesmen). 
  
 EL: Credit institutions should name at least two 
persons who are responsible for the 
operations of the institution. Condition of 
residency applies to these persons.    
  TN/S/O/EEC/Rev.1
 Page 295Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  CSS - EJP 
 AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, 
IT, IE, LU, NL, PT, SE, SK, UK: Unbound 
IP 
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, 
IT, IE, LU, NL, PT, SE, SK, UK:  Unbound  CSS :- EJP 
 AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, 
IE, LU, NL, PT, SE, SK, UK: Unbound 
 IP  
AT, BE, CZ, DK, DE, ES, FI, FR, EL, HU, IT, 
IE, LU, NL, PT, SE, SK, UK: Unbound    
 TN/S/O/EEC/Rev.1 
Page 296 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
7. FINANCIAL SERVICES SECTOR (second part)88 
1. The commitments on Financial Services of the other part of the EC (CY, EE, LV, LT, MT, PL, SI) are in the following section.  
2. CY: It is understood that this schedule should be read in conjunction with the horizontal commitments applic able to all sectors/subsectors submitted by Cyprus in its 
Schedule of Specific Commitments to the GATS and with the List of Article  II (MFN) Exemptions.  
3. CY: The following general conditions and qualifications would apply even where no limitations or con ditions are stated in the schedule:  
  ( i )  Consideration of national security and public policy objectives;  
  (ii)  This schedule does not in any way pertain to  services supplied in the exercise of government functions. Also, it does not affec t measures 
pertaining to trade in goods which may constitute inputs to a sche duled service or other services. In addition, limitations on mar ket access or national 
treatment in respect of services which may constitute in puts to or be used to supply a scheduled service, shall continue to apply.  
4. CY: The laws and regulations mentioned in this schedule should not be construed as an exhaustive reference to all laws, and reg ulations governing the financial 
sector. The transfer, for example, of information containing persona l data, bank secret or any business secret is not allowed. Such transfer is subject to domestic laws 
on protection of confidentiality of information of ban ks' customers. Furthermore, it is noted that non -discriminatory qualitative measures pertaining to te chnical 
standards, public health and environmental considerations, li censing, prudential consideration, professional qualifications and  competency requirements have not 
been listed as conditions or  limitations to market a ccess and national treatment.  
5. CY: Unregulated financial services and products and the admission to the market of new financial services or products, may be sub ject to the existence or the 
introduction of a regulatory framework aimed at  achieving the objectives indicated in Article  2(a) o f the Financial Services Annex.  
                                                      
88 PL: Prudential regulations in the financial sector are being elaborated in Poland. They may require alteration of the presentl y existing rules as well as preparation 
of the n ew laws. Their application will be done in accordance with the provisions of the Annex on Financial Services, paragraph 2 – Domestic Regulation sub -paragraph 1   
  TN/S/O/EEC/Rev.1
 Page 297Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
6. CY: Due to exchange contro ls operative in Cyprus:  
 -  residents are not permitted to purchase banking services which may involve transfer of funds abroad, while they are physically abroad;  
 -  loans to non -residents/foreig ners or non -resident controlled companies require approval from the Central Bank;  
 -  acquisition of securities by non -residents also requires permission from the Central Bank;  
 -  dealings in foreign currency may be carried out only through banks which hav e been accorded "Authorised Dealer" status from the Central Bank . 
7. MT: For mode (3) commitments, under exchange control legislation non -residents wishing to supply any services thr ough the registration of a local company may do 
so with the prior permissi on of the Central Bank of Malta. Companies with the participation of non -resident legal or natural persons require a minimum share capital 
of 10,000 Maltese Liri of which 50% has to be paid up. The non -resident percentage share of the equity is to be paid for with funds emanating from abroad. 
Companies with non -resident participation must apply for a permit from the Ministry of Finance to acquire premises under the appropriate legislati on.. 
8. MT: For mode (4) commitments, the requirements of Maltese legis lation and regulations regarding entry, stay, acquis ition of real property, work and social security 
measures shall continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage agr eements. Entry, work and res idence 
permits are granted at the discretion of the Government of Malta.  
9. MT: For modes (1) and (2) commitments, exchange control legislati on allows a resident to transfer abroad annually for portfolio  investment up to Lm 5,000. Amounts 
in excess of Lm 5 ,000 are subject to exchange control permission.  
10. MT: Residents may borrow from overseas without the need to obtain exchange control approval if the borrowing is for a period ex ceeding three years. Such 
borrowings have however to be registered with the Central Bank.  
112. SI: The admission to the market of new financial services or products may be subject to the ex istence of, and consistency wit h, a regulatory framework aimed at 
achieving the objectives indicated in Article 2.(a) of the Annex on Financial Services.  
123. SI: As a general rule and in a non-disc riminatory manner, financial institutions incorporated in the Republic of Slovenia mus t adopt a specific legal form. 
134. SI: Insurance and banking activities should be performed by legally separate suppliers of financial services. 
145. SI: Investment services can be provided only through banks and investment firms.  
 TN/S/O/EEC/Rev.1 
Page 298 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
A. Insurance and Insurance-Related Services  
1. EE: Compulsory social security services are not committed. 
2. LV: (i), (ii) (3): As a general rule and in non-discrimina tory manner, foreign insurance institutions must adopt a specific legal form - joint-stock company. The right 
to establish foreign branches directly will be introduced by the 31 December 2002.  
3. LV: (iii) (3): Intermediary ca n be only natural person (no nationality requ irement) and can provide service on behalf of insurance company having the authori sation 
from Insurance Supervisory Authority in Latvia.  
3. LT: All subsectors: Insurance companies are not allowed to pr ovide both life and non-life insu rance. Separate incorporation is required for those two types (a) and (b).  
  TN/S/O/EEC/Rev.1
 Page 299Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
(i) Direct insurance 
(including co-insurance): 
(a) life 
(b) non-life 
ii) Reinsurance and 
retrocession 
(iii) Insurance intermediation, 
such as brokerage and 
agency 
CY: Not committed. 
(iv) Services auxiliary to 
insurance, such as 
consultancy, actuarial, risk assessment and claim 
settlement services 
CY: Not committed. PL: Not committed. 1) 
CY: Life insurance
 
No insurer can offer life insurance services 
in the Republic of Cyprus unless licensed 
as an insurer by the Superintendent of Insurance, in accordance with the Insurance 
Companies  Services and other related 
Laws. 
Non-life insurance  
No insurer can offer non-life insurance 
services (except Marine, Aviation and 
Transit) in the Republic of Cyprus unless 
licensed as an insurer by the Superintendent of Insurance, in accordance 
with the Insurance Companies  Services and 
other related Laws. 
Reinsurance and retrocession  
 
Any foreign reinsurer approved by the Superintendent of Insurance (on prudential 
criteria) may offer reinsurance or 
retrocession services to insurance companies incorporated and licensed in 
Cyprus. 1) 
CY, EE, LV, LT: None. MT:  Life insurance, non-life insurance and 
reinsurance and retrocession  
None. Insurance intermediation and services auxiliary 
to insurance  
Unbound. 
PL: Unbound except for the reinsurance, the 
retrocession and insurance of goods in international trade. 
SI: Marine, aviation and transport insurance, 
insurance intermediation, and services auxiliary 
to insurance  
None. 
Life insurance, non-life insurance (except 
marine, aviation and transport insurance), and 
reinsurance and retrocession  
Unbound.   
 TN/S/O/EEC/Rev.1 
Page 300 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 EE: None. 
LV: Life insurance, non-life insurance and 
insurance intermediation  
Unbound. 
Reinsurance and retrocession, and services 
auxiliary to insurance  
None.   
 LT: Life insurance, non-life insurance (except 
for maritime and aviation insurance), and 
insurance intermediation  
Unbound. Maritime and aviation insurance, 
reinsurance and retrocession and services 
auxiliary to insurance: None. 
MT: Marine, aviation and transport insurance, 
reinsurance and retrocession, and insurance 
intermediation  
None.    
  TN/S/O/EEC/Rev.1
 Page 301Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 Life insurance, non-life insurance (except 
for marine, aviation and transport 
insurance), reinsurance and retrocession 
(except for marine, aviation and transport 
reinsurance), and services auxiliary to 
insurance  
 Unbound.   
 PL: Unbound except fo r the reinsurance, the 
retrocession and insurance of goods in 
international trade.   
 SI:  Marine, aviation and transport insurance  
Insurance activities provided by mutual 
insurance institutions are limited to 
incorporated companies established in the Republic of Slovenia. 
Life insurance, non-life insurance (except 
marine, aviation and transport insurance), 
reinsurance and retrocession, insurance 
intermediation, and se rvices auxiliary to 
insurance  
Unbound.    
 TN/S/O/EEC/Rev.1 
Page 302 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 2) 
CY, EE, LV, LT: None. MT: Life insurance, non-life insurance, and 
reinsurance and retrocession  
None. Insurance intermediation and services 
auxiliary to insurance  
Unbound. 
PL:  Unbound except fo r the reinsurance, the 
retrocession and insurance of goods in international trade. 2) 
CY, EE, LV, LT: None. MT: Life insurance, non-life insurance, and 
reinsurance and retrocession  
None. Insurance intermediation and services auxiliary 
to insurance  
Unbound. 
PL:  Unbound except fo r the reinsurance, the 
retrocession and insurance of goods in international trade.  
 SI: Marine, aviation and transport insurance  
Insurance activities provided by mutual 
insurance institutions are limited to incorporated companies established in the 
Republic of Slovenia. 
Life insurance and non-life insurance 
(except marine, aviation and transport 
insurance)  
Unbound. Reinsurance and retrocession
 SI:  Marine, aviation an d transport insurance, 
reinsurance and retrocession, insurance 
intermediation, and se rvices auxiliary to 
insurance  
None. 
Life insurance and non- life insurance (except 
marine, aviation and transport insurance)  
Unbound.   
  TN/S/O/EEC/Rev.1
 Page 303Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 Reinsurance companies in the Republic of 
Slovenia have priority in the collection of insurance premiums. 
In case that these companies are not able to 
equalise all risks, these can be reinsured and retroceded abroad. (None upon the 
adoption of the new law on Insurance 
Companies). 
 
Insurance intermediation and services 
auxiliary to insurance  
 None.   
 3) 
CY:    Life and non-life insurance  
No insurer can operate in or from within 
the Republic of Cyprus unless so 
authorised by the Superintendent of 
Insurance, in accordance with the Insurance 
Companies Laws . 
Foreign insurance comp anies can operate in 
the Republic of Cyprus through a 
subsidiary in any of the legal forms 
allowed by the Cyrpus Companies Laws 
or through the establishment of a branch 
or an agency. The fo reign insurer must 
have been authorised to operate in his country of origin before authorised to 
establish a branch or agency. 3) 
CY, EE, LV, LT, MT, PL, SI: None. 
EE:   Life and non -life insurance  
None, except the management body of an 
insurance joint -stock company with foreign 
capital participation may include c itizens of 
foreign countries in proportion to the foreign 
participation, but not more than half of the 
members of the management group; the head of 
the management of a subsidiary or an 
independent company must permanently reside 
in Estonia.  
Reinsurance and  retrocession, insurance 
intermediation and services auxiliary to 
insurance    
 TN/S/O/EEC/Rev.1 
Page 304 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 Participation of non -residents in insurance 
companies, incorporated  in the Republic of 
Cyprus, requires the prior approval of the 
Central Bank. The extent of foreign 
participati on is determined on a case by 
case basis in accord ance with economic 
needs.  None   
 Reinsurance and retrocession  
No company can operate as a reinsurer 
within the Republic of Cyprus unless so 
authorised by the Superintendent of Insurance. 
Investment by non -residents in reinsurance 
companies requires the prior approval of 
the Central Bank. The share of foreign 
participation in the capital of local 
reinsurance companies is determined on a 
case-by-case basis. Currently there is no 
local reinsurance company.  
Foreign reinsurance and retrocession  
companies can operate in the Republic of 
Cyprus through a subsidiary in any of 
the legal forms allo wed by the Cyrpus 
Companies Laws or through the 
establishment of a br anch or an agency. 
The foreign insurer must have been 
authorised to operate in his country of 
origin before authorised to establish a 
branch or agency. SI: 
Life insurance, non -life insurance, and 
reinsurance and retrocession  
None.  
Insurance intermediation and services auxiliary 
to insurance  
For sole propriet ors a residence in the Republic 
of Slovenia is required.    
  TN/S/O/EEC/Rev.1
 Page 305Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 EE, LV, LT, MT: None. 
MT: May be made subject to economic needs 
test.   
 PL: Establishment only in a form of joint stock 
company or a branch after obtaining a 
licence  except for insurance intermediation 
services After 1 January 1999 or the date of 
entry into force of the Fifth Protocol, 
whichever is later, market access through 
licensed branches will be allowed.    
  A permit is required for the acquisition of 
shares or rights resulting from share s of any 
company which is shareholder of at least 
15% of shares of insurance company - this 
requirement ceases to apply as of 1  January 
1999 or the date of entry into force of the 
Fifth Protocol, whichever is later. No more 
than 5% of insurance funds can b e invested 
abroad.  
 A person executing activities of the 
insurance intermediation must possess a 
licence . Local incorporation required for 
insurance intermediaries.    
 TN/S/O/EEC/Rev.1 
Page 306 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 SI:  Life and non -life insurance  
Establishment is subject to a licence issued 
by the Mi nistry of Finance. Foreign persons 
can establish an insurance company only as 
a joint venture with domestic person, where 
participation of foreign persons is limited up 
to 99 per cent.    
 The limitation on the maximum foreign 
ownership shall be abolished with the 
adoption of the new Law on Insurance 
Companies.    
 A foreign person may acquire or increase 
shares in a domestic insurance company 
subject to a prior appr oval of the Ministry 
of Finance.    
 Ministry of Finance, when issuing a licence 
or approval  of acquiring shares in a 
domestic insurance company, takes into 
account the following criteria:  
- the dispersion of ownership of shares 
and the existence of shareholders from 
different countries;  
- the supply of new insurance products 
and the transfer of related know how, if the 
foreign investor is an insurance company.     
  TN/S/O/EEC/Rev.1
 Page 307Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 Unbound for foreign participation in 
insurance company under privatisation.   
 Membership of the mutual insurance 
institution is limited to companies 
established in the Republic of Slovenia and 
domestic natural persons.   
 Reinsurance and retrocession  
Foreign participation in reinsurance 
company is limited up to a controlling 
share of the capital. ( None, except for 
branches, upon the adoption of the new law 
on Insurance Companies) . 
Insurance intermediation and services 
auxiliary to insurance.   
For providing consultancy and claim 
settlement services, incorporation is 
required as a legal entity by consent of the 
Bureau of insurance . 
For actuaries and risk assessment activities 
provision o f services through professional 
establishment only.    
 Operation is limited to activities referred 
under 7A(i) and (ii) of this Schedule.     
 TN/S/O/EEC/Rev.1 
Page 308 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 4) 
ICT and BV  
CY: Life and non -life insurance  
Unbound. 
Reinsurance and retrocession  
Unbound. Natural persons are not 
authorised to provide reinsurance services.  
EE, LV, LT, MT, PL: Unbound except as 
indicated in the ho rizontal section  
PL: Unbound except as indicated in the 
horizontal section and subject to the following 
specific limitation: Residency requirement for  
insurance intermediaries . 4) 
ICT and BV:  
CY: 
Life and non -life insurance  
Unbound. 
Reinsurance and retrocession  
Unbound. Natural persons are not authorised to 
provide reinsurance services.  
EE, LT,  LV, MT, SI,  PL: Unbound except as 
indicated in the ho rizontal section and subject to the 
following specific limitations: 
 SI: for actuarial and risk assessment 
residence is required 
 
PL: Residency requirement for insurance 
intermediaries 
LV,PL  : None   
 SI:  Life insurance, non-life insurance, and 
reinsurance and retrocession  
Unbound except as indicated in the 
horizontal section.    
  TN/S/O/EEC/Rev.1
 Page 309Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 Insurance intermediation and services 
auxiliary to insurance  
 Unbound except as indicated in the 
horizontal section and for actuarial and 
risk assessment residence is required  in 
addition to a qualifying examination, 
membership in the Actuarial Association of 
the Republic of Slovenia and proficiency in 
the Slovene language .   
 CSS - EJP 
CY, EE, LV, LT, MT, PL, SI: Unbound. 
IP 
CY, EE, LV, LT, MT, PL, SI: Unbound CSS - EJP 
  CY: 
Life an d non -life insurance  
Unbound.  
Reinsurance and retrocession  
Unbound. Natural persons are not authorised to 
provide reinsurance services.  
  CY, LT, MT, PL, SI: Unbound. 
  EE, LV: Unbound, except as provided in the  
horizontal section   
   
 TN/S/O/EEC/Rev.1 
Page 310 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
    LV: None for CS S-EJP.  Unbound for CSS -IP 
IP 
CY, EE, LV, LT, MT, PL, SI: Unbound   
B. Banking and Other Financial Services  (excluding insurance) 
1. CY: It is a statutory requirement and it is applied on a non -discriminatory manner that banks  offering services in the Repu blic of Cyprus must be legal entities. Legal 
entities include branches of foreign banks/financial institutions which are registered in Cyprus.  
2. CY: Direct or indirect owne rship or voting rights in a bank by a pers on and his/her associates may not exceed 10 per cent unless with the prior written approval of 
the Central Bank.  
3. CY: Further to the above, in the three existing local banks listed in the stock exchange, direct or indirect shareholding or ac quisition of stake in their capital by foreign 
persons  is restricted to 0.5 per cent per individual or organisation and 6.0 per cent collectively.  
4. LV: Mode 4: Manager of a branch and a subsidiary of a foreign bank shall be a Latvian tax payer (resident). The commitments on presence of natural persons are 
bound according to general pr ovisions applicable to all sectors in this list.  
5. LT: All subsectors: At least one manager must be Lithuanian citizen.   
  TN/S/O/EEC/Rev.1
 Page 311Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
(v) Acceptance of deposits 
and other repayable funds from the public 
(vi) Lending of all types, 
including consumer credit, mortgage credit, factoring 
and financing of 
commercial transaction 
 1) 
CY: Subsectors (v) to (ix) and (x) (b)
 
 Unbound/only legal entities licensed by the 
Central Bank may offer banking services in 
the Republic of Cyprus. 
 Subsector s (x) (e) and xv  
 None except as indicated in the horizontal 
section.  1) 
CY: Unbound, except for: 
 Subsector s (x) (e) and xv  
 None except as indicated in the horizontal 
section.  
EE, LV, LT, SI: None. 
  
 (vii) Financial leasing 
MT: Not committed. PL: Not committed. EE: Acceptance of deposits and other repayable 
funds from the public  
 Requirement of authorisation by Eesti Pank 
and registration under Estonian Law as a 
joint-stock company, a subsidiary or a branch. 
EE, LT: MT: Subsectors (v) and (vi)
 
 None.  Subsector (xv)
 
 Unbound, except for the provision of financial 
information by international providers.   
 TN/S/O/EEC/Rev.1 
Page 312 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
(viii) All payment and money 
transmission services, including credit, charge 
and debit cards, travellers 
cheques and bankers drafts 
 MT: Not committed. 
 - The establishment of a specialised 
management company is required to perform the activities of management of 
unit trusts and investment companies 
(Articles 6 and 13 of UCITS Directive, 
85/611/EEC) . 
- Only firms having their registered office in 
the Community can act as depositories of 
the assets of investment funds (Articles 8.1 
and 15.1 of the UCITS Directive, 
85/611/EEC) . PL: Unbound, except for: 
 Subsector (xv)  
 None.  
(ix) Guarantees and 
commitments 
MT: Not committed. PL: Excluding guarantees 
and commitments of the 
State Treasury. LV: Unbound, except for: 
 Subsectors (xi), (xv) and (xvi)
 
 None. LT: Pension fund management
 
 Commercial presence required.   
(x) Trading for own account 
or for account of 
customers, whether on an 
exchange, in an over-the-counter market or 
otherwise, the following: MT: Subsectors (v) and (vi) :
 
 None 
 Subsector (xv)  
 Unbound, except for the provision of  
 financial information by international  
 providers.    
  TN/S/O/EEC/Rev.1
 Page 313Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 (a) money market instruments 
(including cheques, bills, certificates of deposits)  
(b) foreign exchange 
(c) derivative products 
including, but not limited 
to, futures and options 
(d) exchange rate and interest 
rate instruments, including 
products such as swaps, forward rate agreements 
(e) transferable securities 
(f) other negotiable 
instruments and financial 
assets, including bullion 
 CY: Committed only for 
(x) (b) and (e). 
 MT: Not committed. 
 PL: Only (x) (e) is 
committed. PL: Unbound, except for: 
 Subsector (xv)
 
 Requirement to use the public 
telecommunication network, or the network 
of other authorised operator, in the case of cross-border provision of these services. 
SI: None for subsector (xv) and (xvi). 
Unbound except accepting credits 
(borrowing of all types), and accepting 
guarantees and commitments from foreign credit institutions by domestic legal entities 
and sole proprietors. (Remark: consumer 
credits shall be free upon the adoption of the 
new Foreign Exchange Law) . 
 All above mentioned credit arrangements 
must be registered with the Bank of 
Slovenia. (Remark: this p rovision shall be 
abolished upon the adoption of the new Law 
on Banking.)  
Foreign persons can only offer foreign 
securities through domestic banks and stock 
broking company. Members of the Slovenian Stock Exchange must be 
incorporated in the Republic of Slovenia or 
be branches of foreign investments firms 
or banks .    
 TN/S/O/EEC/Rev.1 
Page 314 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 (xi) Participation in issues of 
all kinds of securities, including underwriting 
and placement as agent 
(whether publicly or privately) and provision of 
services related to such 
issues 
 
CY: Not committed. 
 MT: Not committed. 
 PL: Excluding 
participation in issues of Treasury papers. 
 SI: Excluding 
participation in issues of Treasury bonds 2) 
CY: Subsectors (v) to (ix) and (x) (b)
 
 Unbound -Residents of Cyprus require 
permission from the Central Bank in 
conformity with the Exchange Control Law 
for borrowing in foreign currency or 
abroad, for placing funds abroad or for 
obtaining banking services that require 
export of funds.  
 Subsector s (x) (e) and xv  
 None except as indicated in the horizontal  
section   
EE, LV, LT: None. 2) 
CY: Unbound, except for: 
 Subsector s (x) (e) and xv  
 
None except as indicated in the horizontal 
section.  
EE, LV, LT, SI: None. 
 
  
xii) Money broking 
CY: Not committed. 
MT: Not committed. PL: Not committed. MT: Subsectors (v), a nd (vi), and (xv):  
 None 
 Subsector (xv)  
 Unbound, except for the provision of 
financial information by international 
providers.  MT: Subsectors (v) and (vi)  
 None. 
 Subsector (xv)  
 Unbound, except for the provision of financial 
 information by international providers.   
  TN/S/O/EEC/Rev.1
 Page 315Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 PL: Unbound, except for: 
 Subsector (xv)  
Requirement to use the public telecommunication 
network, or the network of other authorised 
operator, in the case of consumption abroad of these services. PL: Unbound, except for: 
 Subsector (xv)
 
 None.  
(xiii) Asset management, such 
as cash or portfolio 
management, all forms of 
collective investment 
management, pension fund management, custodial, 
depository and trust 
services  
CY: Not committed. 
MT: Not committed. PL: Only portfolio 
management services. 
SI: Excluding pension 
fund management. SI: None for subsectors (xv) and (xvi). 
 Unbound except accepting credits 
(borrowing of all types), and accepting 
guarantees and commitments from foreign 
credit institutions by domestic legal entities 
and sole proprietors. (Remark: consumer 
credits shall be free upon the adoption of 
the new Foreign Exchange Law) . 
 
All above mentioned credit arrangements 
must be registered with the Bank of 
Slovenia. (Remark: this provision shall be 
abolished upon the adoption of th e new Law 
on Banking.)  
 Legal entities established in the Republic of 
Slovenia can be depositories of the assets of 
Investments Funds.    
 TN/S/O/EEC/Rev.1 
Page 316 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
(xiv) Settlement and clearing 
services for financial assets, including 
securities, derivative 
products, and other negotiable instruments  
CY: Not committed. 
MT: Not committed. 
PL: Not committed. 3) 
EE, LV: - The establishment of a specialised 
management company is required to 
perform the activities of management of unit trusts and investment companies 
(Articles 6 and 13 o f UCITS Directive, 
85/611/EEC) . 
- Only firms having their registered office in 
the Community can act as depositories of 
the assets of investment funds  (Articles 8.1 
and 15.1 of the UCITS Directive, 
85/611/EEC) . 3) 
CY: Subsectors (v) to (ix) and (x) (b)  
 None once established and licensed. 
 Subsector s (x) (e) and xv  
 
A brokerage firm may only be registered as a 
member of the Cyprus Stock Exchange if it has 
been established and registered in accordance 
with the Companies Law of Cyprus. 
EE, LV, LT, PL, SI: None.  
(xv) Provision and transfer of 
financial information, and 
financial data processing 
and related software by suppliers of other financial 
services 
CY: Not 
committed.  
 CY: Subsectors (v) to (ix) and (x) (b)  
 
None 
 For new banks the following requirement s 
apply:  
 (a) A licence is required from the Central 
Bank for the carrying out of banking 
business . The Central Bank in granting a 
licence may apply an economic needs test.  
 (b) Branches of foreign banks must be 
registered in Cyprus under the Companies 
Law and licensed under the Banking Law.  LT: At least one manager must be an EC citizen.  
MT: Unbound, except for: 
 Subsectors (v), (vi) and (xv)  
 None.   
  TN/S/O/EEC/Rev.1
 Page 317Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
(xvi) Advisory, intermediation 
and other auxiliary financial services on all 
the activities listed in 
subparagraphs (v) through (xv), including credit 
reference and analysis, 
investment and portfolio 
research and advice, 
advice on acquisitions and on corporate restructuring 
and strategy  Subsector s (x) (e) and xv  
 Only members (brokers) of the Cyprus 
Stock Exchange can undertake business 
pertaining to securities brokerage in Cyprus. 
Firms acting as brokers must only employ individuals who can act as brokers provided 
that they are appropri ately licensed. Banks 
and Insurance companies may not undertake 
brokerage business. However their 
subsidiary brokerage firms may do so.   
CY: Not committed. 
MT: Not committed. PL: Advisory and other 
auxiliary financial services 
only in relation to the activities committed for 
Poland. 
SI: Excluding advisory, 
intermediation and other 
auxiliary financial services 
related to participation in issues of Treasury and to 
pension fund management LV: None except  
 Subsector (xi)
 
 The Bank of Latvia (Central Bank) is a 
financial agent of the government in the T-bills market. 
 Subsector (xi ii) 
 Pension fund management is provided by 
State monopoly.    
 LT: None, except  as indicated in horizontal part 
of section “Banking and Other Financial 
Services”, and for:     
 TN/S/O/EEC/Rev.1 
Page 318 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  Subsector (vii)  
 Financial leasing can be reserved for special 
financial insti tutions (such as banks and 
insurance companies). None as of 1 January 
2001, except as indicated in horizontal part 
of section “Banking and Other Financial 
Services”.    
  Subsector (xiii)  
 Establishment only as Public Stock 
Corporations (AB) and Close Corporations 
(UAB) which should be founded in closed manner (when all initially issued stock are 
acquired by incorporat ors). For the purpose 
of asset management, the establishment of a specialised management company is 
required. Only firms having their registered 
office in Lithuania can act as the 
depositories of the assets. As indicated in 
horizontal part of section “Banking and 
Other Financial Services”.    
 MT: Unbound, except for: 
 Subsectors (v) and (vi)  
 Foreign-owned credit and other financial 
institutions may operate either in the form 
of a branch or a local subsidiary. 
Authorisation may be made subject to 
economic needs test.     
  TN/S/O/EEC/Rev.1
 Page 319Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 PL: Subsectors (v), (vi), (viii) and (ix) 
(excluding guarantees and commitments of 
the State Treasury)  
 Establishment of a bank only in a form of 
joint-stock company or a branch .  System 
of permits in relation to establishment of all 
banks based on prudential grounds. After 1 
January 1999 or the date of entry into force 
of the Fifth Protocol, whichever is later, 
market access th rough licensed branches 
will be allowed.  Nationality requirement for 
some – at least one – of the bank executives.   
  Subsectors (x) (e), (xi) (excluding 
participation in issues of Treasury papers), 
(xiii) (only portfolio management services) 
and (xvi) (advisory and other auxiliary 
financial services only in relation to the 
activities committed for Poland.)  
 Establishment, after obtaining a licence, 
only in a form of joint-stock company or a branch of foreign legal entity providing 
securities services.   
  Subsector (xv)  
 Requirement to use the public 
telecommunication network, or the network 
of other authorised operator, in the case of cross-border provision and/or consumption 
abroad of these services.    
 TN/S/O/EEC/Rev.1 
Page 320 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 SI: None for subsectors (xv) and (xvi).   
  Est ablishment of all types of banks are 
subject to a licence of the Bank of Slovenia.    
  Foreign persons may become shareholders 
of banks or acquire additional shares of 
banks only subject to prior approval of the 
Bank of Slovenia. (Remark: this provision 
shall be abolished upon the adoption of the 
new Law on Banking.)    
  Under license of the Bank of Slovenia, 
banks, subsidiaries and branches of foreign 
banks can be permitted to provide all or 
limited banking services, depending on the 
amount of the capita l.   
  When considering issuing a licence to a 
bank to set up as a wholly -owned or with a 
majority of foreign investors or approval of 
acquiring additional shares of banks; the 
Bank of Slovenia shall take into account the 
following guidelines:89   
                                                      
89 Besides the amount of the capital the Bank of Slovenia shall, when considering issuing an unli mited or a limited banking licence also take into account the following 
guidelines (for both domestic and foreign applicants)  
- the national -economic preferences for certain banking activities;  
- the existing regional coverage of the Republic of Slovenia b y banks;  
- the actual bank's performance of activities compared to those stipulated by the existing licence.  
(Remark:  this provision shall be abolished upon the adoption of the new Law on Banking.)   
  TN/S/O/EEC/Rev.1
 Page 321Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  -  the existence of investors from different 
countries;  
 -  the opinion of the foreign institution in 
change of banking supervision.    
  (Remark: this provision shall be abolished 
on the adoption of the new Law on 
Banking.)    
  Unbound in relation to foreign participation 
in banks under privatisation.   
  Branches of foreign banks must be 
incorporated in the Republic of Slovenia 
and have legal personality.  
 (Remark: this provision shall be abolished 
upon the adoption of the new Law on 
Banking.) Unbound with respect to all types 
of mortgage banks, savings and loans 
institutions.   
  Unbound with respect to establishment of 
private pension funds (non-compulsory 
pension funds).   
  Management Companies are commercial 
companies established solely for the 
purpose of  managing investment funds.     
 TN/S/O/EEC/Rev.1 
Page 322 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  Foreign persons may directly or indirectly 
acquire a maximum up to 20 per cent of 
shares or voting rights of management 
companies; for a larger percentage an 
approval of the Securities Market Agency is 
required.    
  An Aut horised (privatisation) Investment 
Company is an investment company 
established solely for the purpose of 
gathering the ownership certificates 
(vouchers) and the purcha se of shares issued 
in accordance with  regulations on 
ownership transformation. An Autho rised 
Management Company is established solely 
for the purpose of managing the authorised 
investment companies.    
  Foreign persons may directly or indirectly 
acquire a maximum up to 10 per cent of 
shares or voting rights of Authorised 
(privatisation) Man agement Companies; for 
a larger percentage an approval of the 
Securities Market Agency is required with 
the consent of the Ministry of Economic 
Relations and Development.    
  Investments of the Investments Funds into 
securities of foreign issuers are limi ted to 10 
per cent of the investments of the 
Investments Funds. Such securities shall be 
listed on those stock exchanges previously 
determined by the Securities Market 
Agency.     
  TN/S/O/EEC/Rev.1
 Page 323Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  Foreign persons may become shareholders 
or partners in a Stock Broking Comp any up 
to 24% of the capital of the Stock Broking 
Company by prior approv al of the Securities 
Market Agency. (Remark: this provision 
shall be abolished upon the adoption of the 
new Law on Securities Market.)    
  Securities of a foreign issuer which have not 
yet been offered in the territory of the 
Republic of Slovenia may only be offered 
by a Stock Broking Company or a bank 
licensed to carry out such transactions. Prior 
to launching the offer the Stock Broking 
Company or a bank shall obtain the 
permission of Securities Market Agency.    
  The request for this permission to offer 
securities of a foreign issuer in the Republic 
of Slovenia shall be accompanied by draft 
prospectus, documentation that the 
guarantor of the issue of securities of the 
foreign issue r is a bank or a stock broking 
company, except in the case of the issue of 
shares of a foreign issuer.    
 4) 
ICT and BV  
CY: Subsectors (v) to (ix) and (x) (b) : 
Unbound. 4) 
ICT and BV  
CY: Subsectors (v) to (ix) and (x) (b):  Unbound. For 
bank foreign employ ees residence and work 
permit required.    
 TN/S/O/EEC/Rev.1 
Page 324 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  Subsector (x) (e):  Individuals, whether 
acting alone as brokers or employed by 
broker firms as brokers, are required to meet 
the licensing criteria for this purpose.  
EE, LT, MT, SI: Unbound except as indicated in 
the horizontal section.  Subsector (x) (e)  and xv :  Unbound  
EE, LV, LT, MT, PL,  SI:  Unbound except as 
indicated in the ho rizontal section and subject 
to the following specific limitation:  
  
 LV: Unbound except as indicated in the 
horizontal section an d in the horizontal 
section of the sector “Banking and Other 
Financial Services”. 
PL: Subsectors (v), (vi), (viii) and (ix) : Unbound 
except as indicated in the horizontal section. Nationality requirement for some – at least 
one – of the bank executives. 
 Subsectors (x) (e) , (xi), (xiii), (xv), (xvi):
 
Unbound except as indicated in the 
horizontal section. 
CSS - EJP 
CY, EE, LV, LT, MT, PL, SI: Unbound. 
IP 
CY, EE, LV, LT, MT, PL, SI: Unbound.  LV:  Manager of a branch and a 
subsidiary of a fore ign bank shall be a 
Latvian tax payer (resident) 
LV: None except as indicate d in the horizontal 
section and in the horizontal section of the 
sector “Banking and Other Financial 
Services”.  
PL: None.  
  
CSS - EJP 
CY, LT, MT, PL, SI: Unbound. 
EE, LV: Unbound, except as provided in the 
horizontal section  for CSS -EJP.  Unbound for 
CSS-IP. 
LV: None except as indicated in the horizontal 
section and in the horizontal section of the 
sector “Banking and Other Financial Services” 
for CSS -EJP. Unbound for CSS -IP.   
  TN/S/O/EEC/Rev.1
 Page 325Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  IP 
CY, EE, LV, LT, MT, PL, SI: Unbound.   
8. HEALTH SERVICES 
AND SOCIAL SERVICES 
    
A. Hospital Services  
 (all Member States except 
LV, PL and SI: CPC 9311.  
 LV,  PL and SI: only 
Private hospital and 
sanatorium services-
CPC 9311) 1) All Member States except HU: Unbound 
 HU: None 
2) All Member States except CY, CZ, FI,  MT, 
SE, SK: None 
 CY, CZ, FI, MT, SE, SK: Unbound 
  1) All Member States except HU: Unbound  
 HU: None 
2) All Member States except CY, CZ, FI, MT, SE, 
SK, SI: None 
 CY, CZ, FI, MT, SE, SK: Unbound 
 SI:  Subject to authorization by Institute for Health 
Insurance of the Republic of Slovenia ("Zavod za 
zdravstveno zavarovanje").  
 3) All Member States except AT, BE, CY,  CZ, 
ES, FR, FI, IT, LU, MT, LT, LV, NL, PT, PL, 
SE, SI, SK: None 
 CY, CZ, FI, MT, SE, SK: Unbound.  AT: Limitation of the number of beds;  
authorization required according to the national 
health-service plan is based on the criteria of need;  when authorizing the establishment of 
hospitals due consideration on a case-by-case 
basis is taken of the density of population, existing facilities, traffic infrastructure, 
topographical conditions  and the distance 
between hospitals 3) All Member States except CY, CZ, EE, FI, LT, 
MT, PL, SE, SI, SK: None 
 CY, CZ, FI, MT, SE, SK: Unbound. 
 EE: None except professionals trained outside 
Estonia are required to present a certificate of 
auxiliary training courses of Tartu University. 
This requirement also applies to Estonian 
nationals trained abroad.  
 LT: None, except foreign private establishment 
and their consumers may not be entitled to receive financial support from public resources, including 
usage of public medical insurance funds.   
 TN/S/O/EEC/Rev.1 
Page 326 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  BE:  The number of beds and use of heavy 
medical equipment is limited on the basis of a health plan.  The needs test is in function of the 
degree of specialization, their capacity and 
equipment.  The criteria  are fixed, arithmetical 
rules or formulae designed to calculate the 
needs in function of the population, age scale, 
death rate and geographical spread 
 ES:  Prior authorization is required by the 
"Comunidades Autónomas" based on an economic needs test taking into account the 
population and already existing healthservices 
in the given health regions. 
 FR, IT, LU:  The number of beds authorized is 
limited by a health services plan established on 
the basis of needs. 
 FR, IT, LU, PT:  Equipment of heavy material 
is limited by a health services plan established 
on the basis of needs.  PL: Foreign private establishment and their service 
consumers may not be entitled to receive financial support from public resources. 
 SI: Foreign private establishment and their service 
consumers may not be entitled to receive financial support from public resources including usage of 
public medical insurance programmes.  
  IT:  Private health and sanitary services need 
authorization by local health authorities.  
Criteria are based on a ratio in function of 
population.  
 NL:  Quantitative economic needs test fixed by 
a health plan allowing for a maximum number 
of beds related to the population of each health region.    
  TN/S/O/EEC/Rev.1
 Page 327Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  LV: The head, or his deputy, of the health 
facility should be qualified as a medical doctor. All the limitations pertaining to medical, and 
dental services, as well as services of midwives 
and nurses are applicable. Private hospital services need authorization by local health 
authorities. The number of beds and use of 
heavy medical equipment is based on the needs 
of population, age scale and death rate.   
  LT: None, except authorization by health 
authorities is required which is based on a health services plan established in function of 
needs, taking into account the population and 
already existing health services. 
 PL: Head, or his deputy, of the health facility 
should meet qualifications of medical doctor. 
All the limitations pertaining to medical, and dental services, as well as services of 
midwives, nurses are applicable. 
 SI: Authorization by health authorities; when 
authorizing the establishment of hospitals due 
consideration on a case-by-case basis is taken 
of the density of population, existing facilities, transport infrastructure, specialization and the 
distance between hospitals. Entry into public 
Health network is subject to concession from Institute for Health In surance of the Republic 
of Slovenia.   
 4) ICT and BV :  
 All Member States except CY, CZ, FI, MT, 
SE, SK:  Unbound except as indicated in the horizontal section and subject to the following 
specific limitations: 4) ICT and BV
:  
 All Member States except CY, CZ, FI, LV, MT, 
PL, SE, SK: Unbound except as indicated in the 
horizontal section.     
 TN/S/O/EEC/Rev.1 
Page 328 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
   EL:  Condition of nationality for public 
 hospitals. 
  FR:  Access to management functions is 
 subject to prior authorization.  In granting 
 the authorization conditions such as  professional experience and skills, 
 availability of local managers and degree 
 of specialization required, are taken into 
 consideration. 
  LV: The head, or his deputy, of the health 
 facility should be qualified as a medical 
 doctor. All the limitations pertaining to 
 medical, and dental services, as well as  services of midwives and nurses are 
 applicable. 
  PL: Head, or his deputy, of the health 
 facility should meet qualifications of 
 medical doctor. All the limitations 
 pertaining to medical, and dental services,  as well as services of midwives, nurses 
 are applicable. 
 CY, CZ, FI, MT, SE, SK: Unbound.   LV, PL: None  
 CY, CZ, FI, MT, SE, SK: Unbound.  
  CSS EJP: 
  
 All Member States:  Unbound  
 
   CSS  EJP:   
 
 All Member States except EE, LV:  Unbound   
 EE, LV: Unbound except as indicated in the 
 horizontal section 
 
 LV: None     
  TN/S/O/EEC/Rev.1
 Page 329Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 IP: 
  All Member States:  Unbound  IP: 
 
 All Member States:  Unbound   
B.   Other human health 
services  (AT and SI: 
provided though residential 
health facilities like health 
resort hotels and 
therapeutic bath services - 
CPC 93193.  
 EE: CPC 9319 other than 
93191)  1)  All Member States except HU: Unbound 
 HU: None 
 2) 3) All Member States except AT, EE ,HU, SI: 
Unbound 
 AT, EE, HU, SI: None 1) All Member States except HU: Unbound 
 HU: None 
 2) All Member States except AT, EE ,HU, SI: 
Unbound 
 AT, EE, HU, SI: None 
  
  
 
 
  
 
 
4) ICT and BV
  
 All Member States except AT, EE, HU, SI:  
Unbound. 
 AT, EE, HU, SI: Unbound except as indicated 
in the horizontal section 3)  All Member States except AT, EE ,HU, SI: 
Unbound 
 AT, EE, HU, SI: None 
 EE: None except profes sionals traine d outside 
Estonia are required to present a certificate of 
auxiliary training courses of Tartu University. 
This requirement also applies to Estonian 
nationals trained abroad.  
4)  ICT and BV :  
 All Member States:  except AT, EE, HU, SI:  
Unbound.  
 AT, EE, HU, SI: Unbound except as indicated in 
the horizontal section   
 TN/S/O/EEC/Rev.1 
Page 330 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  CSS EJP:  
   All Member States:  Unbound 
 
   CSS  EJP:  
  All Member States except EE:  Unbound 
  
 EE:  Unbound except as indicated in the 
horizontal section  
 IP: 
 
 All Member States:  Unbound  IP: 
 
 All Member States:  Unbound   
C. Social Services  
 (All Member States except 
AT, EE, LT and LV: Only 
Convalescent and Rest 
Houses, Old People's Homes.  
 AT and EE:  all CPC 933.  
 LT: only privately funded-
part of CPC 933) 1) All Member States except LT and LV: 
Unbound 
 LT, LV: Non 
2) All Member States except CZ, FI, HU, MT, 
PL, SE, SI, SK: None 
 CZ, FI, HU, MT, PL, SE, SI, SK: Unbound 
3) All Member States except CZ, FR, FI, HU, 
MT, PL, SE, SI, SK: None 
 FR:  Provision of services is permitted by the 
competent authorities according to local needs. 
 CZ, FI, HU, MT, PL, SE, SI, SK: Unbound  1) All Member States except LT and LV: Unbound 
 LT, LV: None 
 
2) All Member States except CZ, FI, HU, MT, PL, 
SE, SI, SK: None 
 CZ, FI, HU, MT, PL, SE, SI, SK: Unbound 
3)  All Member States except CZ, EE, FI, HU, MT, 
PL, SE, SI, SK: None 
 EE: None except profes sionals traine d outside 
Estonia are required to present a certificate of 
auxiliary training courses of Tartu University. 
This requirement also applies to Estonian 
nationals trained abroad.  
 CZ, FI, HU, MT, PL, SE, SI, SK: Unbound  
 4) ICT and BV :  
 All Member States except CZ, FI, HU, MT, 
PL,  SE, SI, SK:  Unbound except as indicated in the horizontal section and subject to the 
following specific limitations: 
  AT: commercial presence required 4) ICT and BV:
 
 All Member States except CZ, FI, HU, LV, MT, 
PL, SE, SI, SK: Unbound except as indicated in the horizontal section  
 LV: None  
 CZ, FI, HU, MT, PL, SE, SI, SK: Unbound .   
  TN/S/O/EEC/Rev.1
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
   FR:  Access to management function is 
 subject to prior authorisation.  In granting  the authorisation conditions such as 
 professional experience and skills, 
 availability of local managers and degree  of specialisation required, are taken into 
 consideration. 
 CZ, FI, HU, MT, PL, SE, SI, SK: Unbound   
  CSS EJP: 
  
 All Member States:  Unbound  
 
  
  CSS  EJP:  
 All Member States except EE, LV:  Unbound 
  
 EE, LV: Unbound except as indicated in the 
horizontal section 
 
 LV: None   
 IP: 
 
 All Member States:  Unbound  IP: 
 
 All Member States:  Unbound   
D. Other (health related 
services) 1) All Member States except HU: Unbound  
 HU: None  
2) All Member States except EE, HU: Unbound  
 EE, HU: None  3) All Member States except EE, HU: Unbound  
 EE, HU: None  
  
 1) All Member States except HU: Unbound  
 HU: None  
2) All Member States except EE, HU: Unbound  
 EE, HU: None  
3) All Member States except EE, HU: Unbound  
 EE: None except profes sionals traine d outside 
Estonia are required to present a cer tificate of 
auxiliary training courses of Tartu University. 
This requirement also applies to Estonian 
nationals trained abroad.  
 EE, HU: None    
 TN/S/O/EEC/Rev.1 
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 4) ICT and BV   
 All Member States except HU:  Unbound 
 
HU: Unbound except as indicated in the 
horizontal section 4)  ICT and BV  
 All Member States except HU:  Unbound 
 
HU: Unbound except as indicated in the horizontal 
section  
  CSS EJP: 
  
 All Member States:  Unbound 
 
 
   CSS  EJP: 
 
 All Member States except EE: Unbound 
 EE: Unbound except as indicated in the  
  horizontal section.  
 IP: 
 
 All Member States:  Unbound  IP: 
 
 All Member States:  Unbound   
9. TOURISM AND 
TRAVEL RELATED 
SERVICES    
A. Hotels, Restaurants and 
Catering (CPC 641, 642, 
643) 
 (excluding catering in 
transport services sector 
except in AT, HU, FI, SE) 
 (CZ, PL: Hotels and 
Restaurants CPC 641 – 
642) 1)  All Member States except AT, CY, CZ, EE, 
FI, HU, LV, LT, MT, PL, SI, SK : Unbound 
except for catering: None 
 EE, FI, HU: None 
 AT, CY,  CZ, LV, LT, MT , PL, SK, SI: 
Unbound for CPC 643 
2) All Member States except CZ, PL  CY: None 
 CY: Unbound  
 
CZ, PL: Unbound  for CPC 643  1)  All Member States except AT, CY, CZ, EE, FI, 
HU, LV, LT, MT, PL, SI, SK , SE: Unbound 
except for catering: None 
 EE, FI, HU, SE: None 
 AT, CY , CZ, LV, LT, MT , PL, SK, SI: Unbound 
for CPC 643 
2) All Member States except CZ, PL  CY: None 
 CY: Unbound  
 
CZ, PL: Unbound  for CPC 643    
  TN/S/O/EEC/Rev.1
 Page 333Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 3) All Member States except CZ  CY,  ES, EL, 
IT, LT,  PL, PT, SI: None 
 ES, EL, PT:  Authorization can be denied in 
order to protect areas of particular historic 
and artistic interest.  
CZ, PL: Unbound  for CPC 643  
 IT: Economics needs tests applied on a 
national treatment basis on bars, cafes and 
restaurants. The economics needs test, when applied, sets a limit on the number of 
service providers. Main criteria: the 
number of and impact on existing service providers, population density, geographic 
spread, impact on traffic conditions and 
creation of new employment.
 Local 
economic needs test on opening of new bars, 
cafés and restaurants; authorization can be 
denied in order to protect areas of particular 
historic and artistic interest.  3) All Member States except CZ, PL  CY: None 
 CY: Unbound  
 
CZ, PL: Unbound  for CPC 643  
  
  LT: Limitations on access to establish a 
commercial presence in environmental 
protected zones 
 SI:  None other than location in the protected 
areas of particular histor ic and artistic interest 
and within national or landscape parks is subject to authorization which can be denied. 
 CY: Unbound      
 TN/S/O/EEC/Rev.1 
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 4) ICT and BV :  
 All Member States except CY,  MT :  
Unbound except as indicated in the horizontal 
section and subject to the following specific 
limitations:  
CZ, PL: Unbound  for CPC 643  
 FR: Cafés and bars: condition of nationality . 
 CY,  MT : Unbound 4) ICT and BV :  
 All Member States except CY, FI, LV, MT, PL: 
Unbound except as indicated in the horizontal 
section and subject to the following limitations: 
 CZ, PL: Unbound  for CPC 643  
 FI, LV, PL:  None    
 CY, MT:  Unbound  
  CSS -EJP:  
 All Member States:  Unbound    CSS -EJP: 
 All Member States ex cept EE, LV:  Unbound 
 EE , LV: Unbound except as indicated in the 
horizontal section 
 LV : None   
 IP: 
 All Member States:  Unbound  IP: 
 All Member States:  Unbound   
B. Travel Agencies and Tour 
Operators Services  (All 
Member States except CZ, 
HU,LT, LV, MT, PL, SI,  
SK:  including tour 
managers) (CPC 7471) 1) All Member States except CY, CZ,  HU, MT, 
PL, SE,  SI, SK: None 
 CY, CZ,  HU, MT, SK: Unbound  
 PL, SI : Commercial presence required  1) All Member States except CY, CZ,  MT, PL, SI,  
SK: None 
 CY, CZ,  MT, SK: Unbound 
 PL, SI : Commercial presence required    
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  SE: Requirement of establishment.  
 SI: Unbound for tour managers.  
2) All Member States except CY, PL : None 
 PL: Commercial presence required  
 CY: Unbound   SI: Unbound for tour managers.  
 
2) All Member States except CY, PL : None 
 PL: Commercial presence required  
 CY: Unbound   
 3) All Member States except BE, CY,  CZ, FI, 
IT, PT, SE : None 
 BE: Authorization for non-EC incorporated 
companies to act as travel agencies is possible 
only if the company has a permanent base in 
Belgium  (siège d'opérations permanent) and 
if the person directing the daily operations (or 
the person asking for the authorization) is an 
EC national.   
 CZ: Economic needs test based on population 
criterion 3) All Member States  except CY : None 
 CY: Unbound   
  FI: Licence of the National Consumer 
Administration is required .  Licence 
may be granted only to Finnish citizens 
and Finnish registered organizations.  
 IT:  Economic needs test.     
 TN/S/O/EEC/Rev.1 
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  PT: Requirement of constitution of a 
commercial company having its corporate base in Portugal. 
 SE:
 Requirement of establishment.  
 CY:  Unbound    
 4) ICT and BV :  
 All Member States except CY, MT :  Unbound 
except as indicated in the horizontal section 
and subject to the following specific 
limitations: 
EL: For travel agencies  aAccess limited 
to two persons per entity. 
FI: Licence of the National Consumer 
Administration is required . Licence may 
be granted only to Finnish citizens and 
Finnish registered organizations.  
  SI: Commercial presence required  
 CY, MT :  Unbound  4) ICT and BV : 
 All Member States except CY, FI, LV,  MT, PL: 
Unbound except as indicated in the horizontal 
section , and subject to the following specific 
limitations  
SI: Commercial presence required  
 FI, LV, PL: None  
 CY, MT:  Unbound 
  
  CSS -EJP: 
 All Member States except AT, BE, DE, DK, 
FI, IT, IE, SE:  Unbound.  CSS -EJP:  
 All Member States except CY, CZ,  HU, LT, LV, 
MT, PL, SI, SK:  Unbound except as indicated in 
the horizontal section   
  TN/S/O/EEC/Rev.1
 Page 337Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  AT, BE, DE, DK, FI, IT, IE, SE: Unbound 
except as indicated in the horizontal section 
but without application of a numerical 
ceiling  and subject to the following specific 
limitations: 
AT, BE, DE, DK, FI, IT, IE, SE:  
Unbound except for tour managers (persons whose function is to 
accompany a tour gr oup of a minimum 
of 10 persons, without acting as guides in specific locations) where for AT, BE, 
DE, DK, IT, IE, SE:  professional 
certificate and three years' professional 
experience.   
 IT: Compliance with an  economic needs test 
is required   CY, CZ, HU, LT, MT, PL, SI, SK: Unbound 
 LV: None   
 IP: 
 All Member States:  Unbound  IP: 
 All Member States:  Unbound   
C. Tourist Guides Services  
(CPC 7472) 1) All Member States except AT,  CY, CZ, HU, 
IT, LT, MT, PL, PT,  SK, SI: None 
 AT,  CY, CZ, HU, IT, LT, MT, PL, PT , SK, 
SI:  Unbound. 
2) All Member States except CY, HU, LT, MT, 
PL, SI None 
 CY, HU, LT, MT, PL , SI: Unbound  1) All Member States except AT,  CY, CZ, HU, LT, 
MT, PL, SK, SI: None 
 AT,  CY, CZ, HU, LT, MT, PL, SK, SI: Unbound
 
2) All Member States except CY, HU , LT, MT, PL , 
SI: None 
 CY, HU, LT, MT, PL,  SI: Unbound    
 TN/S/O/EEC/Rev.1 
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 3) All Member States except CY, HU, LT, MT, 
PL, SI : None 
 CY, HU, LT, MT, PL, SI : Unbound 3) All Member States except CY, HU, LT, MT, PL, 
SI: None 
 CY, HU, LT, MT, PL, SI : Unbound  
 4) ICT and BV :  
 All Member States except CY, CZ,  HU, LT, 
MT, PL, SI , SK:  Unbound except as 
indicated in the horizontal section and subject 
to the following specific limitations: 
ES, IT: The right to exercise the 
profession is reserved for the local 
organisations of tourist guides. 
EL, ES, FR, IT, PT:  Access to the 
activity is subject to condition of 
nationality. 
 CY, CZ,  HU, LT, MT, PL, SI , SK: Unbound 4) ICT and BV : 
 All Member States except CY, CZ,  FI, HU,  LV, 
LT, MT, PL, SI , SK: Unbound except as 
indicated in the horizontal section  
 CY, CZ, HU, LT, MT, PL, SI,  SK: Unbound  
 FI, LV: None   
  CSS -EJP: 
 All Member States:  Unbound    CSS -EJP: 
 All Member States ex cept EE, LV:  Unbound 
 EE , LV: Unbound except as indicated in the 
horizontal section  
 LV: None    
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 IP: 
 All Member States:  Unbound  IP: 
 All Member States:  Unbound   
D. Other  1) All Member States except LV: Unbound 
 LV: None 
2) All Member States except LV, SI:  Unbound 
 LV: None 
 SI: None for mountain guides services only 
3) All Member States except LV,  SI:: Unbound 
 LV: None 
 SI: For mountain guides services only: 
registration is required (for consumer protection and safety purposes) 
4) ICT and BV
; 
 All Member States except LV, SI: Unbound  
 LV: Unbound, except as indicated in the 
horizontal section. 1) All Member States except LV: Unbound 
 LV: None 
2) All Member States except LV, SI: Unbound 
 LV: None 
 SI: None for mountain guides services only 
3) All Member States except LV,  SI:: Unbound 
 LV: None 
 SI: For mountain guides services only: 
registration is required (for consumer protection and safety purposes)  
4) ICT and BV:
 
 All Member States except LV, SI: Unbound  
 LV: None  Unbound, except as indicated in the 
horizontal section  SI: For mountain guides 
services only: Mountain 
guides from abroad are 
temporarily allowed to guide groups from their 
country, being subject to 
membership of IFMGA, 
and registration in the 
national Register of active mountain guides 
is required.  
 TN/S/O/EEC/Rev.1 
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  SI: For mountain guides services only:  
Unbound, except as indicated in the horizontal section and subject to the 
following specific limitations:  
 - registration is required (for consumer 
protection and safety purposes). 
 - training, one year of apprenticeship and 
examination are required for acquiring 
mountain guide qualifications. Registration 
in the Register of active mountain guides is required.   SI: For mountain guides services only: 
Unbound, except as indicated in the horizontal section and subject to the following specific 
limitations:  
 - registration is required (for consumer 
protection and safety purposes).  
 - training, one year of apprenticeship and 
examination are required for acquiring 
mountain guide qualifications. Registration in 
the Register of active mountain guides is required.   
  CSS -EJP:  
 All Member States:  Unbound 
    CSS -EJP: 
 All Member States except LV:  Unbound 
 LV: None  Unbound, except as indicated in the 
horizontal section  
 IP: 
 All Member States:  Unbound  IP: 
 All Member States:  Unbound   
 
  
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Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
10. RECREATIONAL, 
CULTURAL AND 
SPORTING SERVICES 
(other than Audio-visual Services)    
A. Entertainment Services  
 (including Theatre, Live 
Bands and Circus 
Services)(CPC 9619) 
 EE: only includes (a) CPC 
9619 except CPC 96199, and (b) cinema theatre 
operation services (part of  
CPC 96199) 
 LV: only includes cinema 
theatre operation services 
(part of CPC 96199) 1) All Member States except AT, SE: Unbound 
 AT, SE: None  
2) All Member States except CY, CZ , FI, LT, 
MT, PL, SI, SK:  None 
 CY, CZ , FI, MT, PL, SI, SK: Unbound 
 LT: Unbound except for cinema theatre   
 operation services (part of CPC 96199) 
3) All Member States except CY, CZ, EE, FI, LT , 
MT, PL, SI, SK: None. 
 CY, CZ, FI, MT, PL, SI, SK: Unbound 
 EE: Unbound except for cinema theatre 
 operation services (part of CPC 96199)  
 LT:  None , except  prohibition  to establish and 
maintai n gambling houses, to organ ise 
gambling games90.  1)  All Member States except AT, HU, SE: Unbound 
 AT, HU, SE: None  
2) All Member States except CY, CZ, EE, FI, LT, 
LV, MT, PL, SI, SK: None 
 EE: Unbound for cinema theatre operation 
services (part of CPC 96199) 
  CY, CZ, FI, LT, LV, MT, PL, SI, SK: Unbound 
3) All Member States except CY, CZ, EE, FR, FI, 
IT, LT, LV, MT, PL, SE, SI, SK: None  
 CY, CZ, FI, MT,  PL, SI, SK: Unbound.  
EE:  Unbound except for cinema theatre 
operation services (part of CPC 96199).  For cinema theatre operation services (part of 
CPC 96199): None except for access to 
subsidies, Unbound. 
 FR, IT: Unbound for subsidies and any other 
forms of direct and indirect support.  
   LV:  None except for access to subsidies: 
Unbound. 
 LT: None, except: 
  
                                                      
90 Law on Enterprises; supplement 1995   
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
    (a) as indic ated under market access (also 
exception indicated in Part I regarding 
prohibition of foreign investments to 
lotteries) and  
  (b) Unbound for subsidies as regards 
cinema operation theatre  (part of  CPC 
96199) 
 SE:  Targeted financial support to specific local, 
regional or national activities.  
 4) ICT and BV : 
  
 All Member States except CY, CZ, FI, MT, PL, 
SI, SK: Unbound except as indicated in the 
horizontal section and subject to the following 
specific limitations: 
  
  FR: Access to management functions is  
 subject to  authorisation by the competent 
 authorities. Condition of nationality for 
 managers of entertainment enterprise if  authorisation for more than two years is 
 required. 
    IT: Economic needs test. 
 
 CY, CZ, FI, MT, PL, SI, SK: Unbound  4) ICT and BV
: 
 
 All Member States except CY, CZ, EE, FI, LT, 
LV, MT, PL, SI, SK: Unbound except as indicated 
in the horizontal section.  
    CY, CZ, FI, MT, PL, SI, SK: Unbound  
 
 LV: None.  
 
 EE, LT: Unbound except as indicated in the 
horizontal section. None for cinema theatre 
operation services (part of CPC 96199). 
   
  CSS -EJP:  
 All Member States except AT, FR: Unbound 
 
   CSS- EJP:  
 All Member States except CY, CZ, EE, HU, LT, 
LV, MT, PL, SI, SK:  Unbound except as 
indicated in the horizontal section 
 CY, CZ, HU, MT, LT, PL, SI, SK: Unbound   
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  AT, FR: Unbound except as indicated in the 
horizontal section  but without application of a 
numerical ceiling  and subject to the following 
specific limitations:  EE: Unbound except as indicated in the horizontal 
section. None for cinema theatre operation services (part of CPC 96199). 
 LV: None   
  AT: Access is limited to persons whose main 
professional activity is in the field of fine arts, deriving the major part of their income from 
that activity.  such persons shall not exercise 
any other commercial activity in Austria.   
  FR: - The artists have obtained an employment 
contract from an authorised entertainment 
enterprise. - The work permit is delivered for a period 
not exceeding nine mont hs renewable for a 
duration of three months. 
- Without application of a numerical 
ceiling.  However, c ompliance with an 
Economic Need Test is required.  Main 
criteria:  assessment of the labour market 
situation in the area of activity concerned in the geographical area where the service 
is to be provided. 
- The entertainment enterprise must pay a 
tax to the International Migration Office.   
 IP:  
All Member States:  Unbound. IP:  
All Member States:  Unbound.  
B. News and Press Agency 
Services  (CPC 962) 1) All Member States except CY, CZ, EE, HU, 
LT, MT, PL, SI, SK: None 
 CY, CZ, EE, HU, LT, MT, PL, SI, SK: 
Unbound 
 1)  All Member States except CY, CZ, EE, HU, LT, 
MT, PL, SE,  SI, SK: None 
 SE: Residency requirements for publisher and 
owner of publishing or printing company.  
 CY, CZ, EE, HU, LT, MT, PL, SI, SK: Unbound   
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 2) All Member States except CY, CZ, HU, LT, 
 MT, PL, SI, SK: None 
 CY, CZ, HU, LT, MT, PL, SI, SK: Unbound 
3) All Member States except CY, CZ, EE, FR, IT , 
HU, LT, MT, PT, PL, SI, SK: None  
 FR:  Foreign participation in companies 
publishing publications in the French language 
may not exceed 20 per cent of the capital or of 
voting rights in the company.  Press agencies: 
Unbound. 
 IT:  Special anti -concentration rules operate in 
the daily press and broadcasting secto rs, 
specific limits are fi xed to multimedia 
ownership . Foreign companies may not control 
publishing or broadcasting companies: foreign 
equity participation limited to 49 per cent.  
 2) All Member States except CY, CZ, HU, LT, MT, 
PL, SI, SK: None 
 CY, CZ, HU, LT, MT, PL, SI, SK: Unbound 
3)  All Member States except CY, CZ, EE, HU, LT, 
MT, PL,  SE,  SI, SK: None 
 SE: Residency requirements for publisher and 
owner of publishing or printing company.  
 CY, CZ, EE, HU, LT, MT, PL, SI, SK: Unbound  
  
  PT: Foreign participation, whether by natural or 
juridical persons, in the capital of publishing 
companies, including newspapers, is limited to 
10 per cent, without voting rights.   News 
companies, incorporated in Portugal in juridical 
form of "Sociedade Anónima", must have the social capital in the form of nominal stock.  
CY, CZ, EE, HU, LT, MT, PL, SI, SK: 
Unbound  
 
  
 
   
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Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 4) ICT and BV :  
 All Member States except CY, CZ, HU, LT, 
MT, PL, SI, SK: Unbound except as indicated 
in the horizontal section and subject to the 
following specific limitations:  
  PT:  Nationality requirement for 
 administrators and managers.  
 CY, CZ, HU, LT, MT, PL, SI, SK:  Unbound 4) ICT and BV : 
 All Member States except CY, CZ, FI, HU, LT, 
LV, MT, PL, SI, SK: Unbound except as 
indicated   in the horizontal section  and subject 
to the following limitations:   
   SE: Residency requirements for publisher 
  and owner of publishing or printing 
  company.  
 CY, CZ, HU, LT, MT, PL, SI, SK: Unbound  
 FI, LV: None   
  CSS -EJP:  
 All Member States:  Unbound  
 
  CSS -EJP: 
 All Member States except EE, LV:  Unbound   
 EE , LV: Unbound except as indicated in the 
  horizontal section  
LV:None  
  
 IP:  
All Member States:  Unbound. IP:  
All Member States:  Unbound.  
C. Libraries, archives, 
museums and other cultural 
services  (CPC 963) 1)  All Member States except AT: Unbound 
 AT:  None 
2)  All Member States except AT, EE: Unbound  AT, EE:  None 
3) All Member States except AT, LT: Unbound 
 AT: None  1)  All Member States except AT: Unbound 
 AT: None 
2)  All Member States except AT, EE: Unbound  AT, EE: None 
3) All Member States except AT, LT: Unbound
  
   
 TN/S/O/EEC/Rev.1 
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Commitments 
  LT:  Licenses for researching, reservation and 
 restoration of the immovable cultural  values, for preparation of the conditions, 
 programmes and projects of such works, 
 for  preservation and restoration of  movable cultural values are necessary. 
4) ICT and BV
:  
 All Member States except AT, EE: Unbound 
 AT, EE: Unbound except as indicated in the 
horizontal section   AT:  None  
  LT: None except as under market access.  
 
4) ICT and BV
: 
 All Member States except AT, EE, LT: Unbound  
 AT, EE, LT: Unbound except as indicated in the 
horizontal section  
  CSS -EJP  
 All Member States:  Unbound  
  CSS -EJP:  
 All Member States except EE: Unbound 
  
EE:  Unbound except as indicated in the  
 horizontal section  
 IP:  
All Member States:  Unbound. IP:  
All Member States:  Unbound.  
D. Sporting and Other 
Recreational Services  
 (All Member States except 
AT, FI, HU and SE, SI: 
CPC 9641, 96491, 
excluding gambling and betting services.  
 AT: CPC 964 excluding ski 
school services and mountain guide services, 
gambling and betting 
services.  1) All Member States except  CY, CZ, EE, LV, 
MT, PL, SK: None 
 CY, CZ, EE, LV, MT, PL, SK: Unbound 2) All Member States except CZ, LV, MT, PL, 
SK: None 
 CZ, LV, MT, PL, SK: Unbound 3) All Member States except CY, CZ, EE, LV, 
MT, PL, SK: None 
 CY, CZ, EE, LV, MT, PL, SK: Unbound  1) All Member States except CY, CZ, EE, LV, MT, 
PL, SK: None  
 CY, CZ, EE, LV, MT, PL, SK: Unbound 2) All Member States except CZ, LV, MT, PL, SK: 
None 
 CZ, LV, MT, PL, SK: Unbound 3) All Member States except CY, CZ, EE, LV, MT, 
PL, SE, SK: None 
 SE:  Targeted financial support to specific local, 
regional or national activities   
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Commitments 
 FI: CPC 964, except as 
regards i.e. gambling, coin machines and like 
activities.  
 SE: CPC 964 except for 
gambling activities.  
 SI: CPC 9641, 96491, other 
than ski school services, ski 
and mountain guide 
services, gambling and betting services)  
4) ICT and BV
:  
 All Member Stated except CY, CZ, LV, MT, 
PL, SK: Unbound except as indicated in the 
horizontal section and subject to the following 
specific limitations:  
 IT:  Economic needs test.  
 CY, CZ, LV, MT, PL, SK: Unbound  CY, CZ, EE, LV, MT, PL, SK: Unbound 
4) ICT and BV : 
 All Member States except CY, CZ, FI, LV, MT, 
PL, SK: Unbound except as indicated in the 
horizontal section  
 FI: None  
 CY, CZ, LV, MT, PL, SK: Unbound  
  CSS -EJP :  
 All Member States:  Unbound 
 
  CSS -EJP:  
 All  Member States except EE:  Unbound 
  
 EE:  Unbound except as indicated in the 
horizontal section  
 IP:  
All Member States:  Unbound. IP:  
All Member States:  Unbound.  
 
  
 TN/S/O/EEC/Rev.1 
Page 348  
Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
11. TRANSPORT 
SERVICES    
A. Maritime transport 
 services.  
 
 MT: excluding cabotage 
 transport  
 
 (a) Passenger
 transportation  (CPC 
 7211);  
 (b)Freight transportation 
(CPC 7212).  1) All Member States except LV, MT: Unbound.  
 LV, MT:  None  
2) All Member States except LV, MT: Unbound.  
 LV, MT:  None  
3) All Member States except LV, MT: Unbound.  
 LV, MT:  None  1) All Member States except LV, MT: Unbound.  
 LV, MT:  None  
2) All Member States except LV, MT: Unbound.  
 LV, MT:  None  
3) All Member States except LV, MT: Unbound.  
 LV, MT:  None  
  
 4)  ICT and BV :  
 All Member States except LV: Unbound.   
 LV: Unbound, except as indicated in the 
horizontal section  4) ICT and BV :  
 All Membe r States except LV: Unbound.  
 LV:  None   
  CSS – EJP : 
 All Member States: Unbound.   
 
 
IP: 
 
All Member States: Unbound  
  CSS – EJP : 
 All Member States except LV: Unbound.   
 LV: None  
IP: 
 All Member States: Unbound
 
   
  TN/S/O/EEC/Rev.1
 Page 349Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
A.  MARITIME 
TRANSPORT SERVICES    
 International Transport 
(freight and passengers) 
CPC 7211 and 7212 less  
cabotage transport (as defined below – 1). Feeder 
services and movement of 
equipment 9) 10) 
 
 
  
 1)   (a) Liner Shipping
 
 
All Member States except CY, CZ, EE, 
HU,  LT, PL,  SI : None 
 
CY, CZ, EE, HU, LT, PL, SI : Unbound  
 
 (b) Bulk, tramp, an d other international 
shipping, including passenger 
transportation : 
 
All Member States except CY, CZ, EE, 
HU,  LT,  SI : None 
 
CY, CZ, EE, HU, LT, SI : Unbound  
 1)   (a) Liner Shipping  
 
All Member States except CY, CZ, EE, HU,  
LT,  SI : None 
 
CY, CZ, EE, HU, LT, SI : Unbound  
 
 (b) Bulk, tramp, an d other international 
shipping, including passenger 
transportation:  
 
All Member States except CY, CZ, EE, HU,  
LT,  SI : None 
 
CY, CZ, EE, HU, LT, SI : Unbound  
 All Member States 
except CY, CZ, EE, HU, 
LV, LT, MT, SK, SI :  
 
The following services at 
the port are made available to 
international maritime 
transport suppliers on 
reasonable and non 
discriminatory terms and conditions: 
 
 
 2)  All Member States except CY, CZ, EE, 
HU, LT,  SI :None 
 
CY, CZ, EE, HU, LT, SI : Unbound  
 
 2)  All Member States except CY, CZ, EE, HU, 
LT, SI :None 
 
CY, CZ, EE, HU, LT, SI : Unbound  
 1. Pilotage 
2. Towing and tug 
assistance 
3. Provisioning, 
fuelling and 
watering 
 3) (a) Establishment of registered  company 
for the purpose of operating a fleet under 
the national flag of the State of 
establishment:  
 
All Member States  except LV,  MT : 
Unbound.  
 LV, MT:  None  
 3) (a) Establishment of registered  company for 
the purpose of operating a fleet under the 
national flag of the State of establishment:  
 
 
All Member States except LV, MT:  Unbound.  
  
LV, MT:  None  
 4. Garbage collecting 
and ballast waste 
disposal 
5. Port Captain’s 
services 
6. Navigation aids   
 TN/S/O/EEC/Rev.1 
Page 350 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  (b) Other forms of commercial presence 
for the supply of  international 
maritime trans port services (as 
defined below – 2): 
 All Member States except CY, CZ, EE, 
HU, LV, LT, MT, SI : None 
 
CY, CZ, EE, HU, LV, LT, MT, SI : 
Unbound   
  (b) Other forms of commercial presence for 
the supply of international maritime 
trans port services (as defined below – 2): 
 
 All Member States except CY, CZ, EE, 
HU, LV, LT, MT, SI : None 
 
CY, CZ, EE, HU, LV, LT, MT, SI : 
Unbound   
 7. Shore-based 
operational services essential to 
ship operations, 
including communications, 
water and 
electrical supplies 
8. Emergency repair 
facilities 
9. Anchorage, berth 
and berthing 
services 
 
 4) (a) Ships’ crews:  
 
All Member States: Unbound 
 
 (b) Key personnel employed in relation to 
a commercial presence as defined 
under mode 3b) above:  
 
ICT and BV  
 
All Member States except CY, CZ, 
EE, HU,  LT, MT, SI :  Unbound 
except as indicated in the horizontal 
section 
 
CY, CZ, EE, HU, LT, MT, SI : 
Unbound 
  4) (a) Ships’ crews:
 
 
All Member States: Unbound 
 
(b) Key personnel employed in relation to a 
commercial presence as defined under mode 
3b) above:  
 
ICT and BV  
 
All Member States  except CY, CZ, EE, HU,  
LT, LV MT, SI: Unbound except as indicated 
in the horizontal section 
 
LV:  None  
 CY, CZ, EE, HU,  LT,  MT, SI: Unbound 
 
   
  TN/S/O/EEC/Rev.1
 Page 351Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 CSS - EJP : 
 
 All Member States: Unbound . 
 
IP 
 
All Member States: Unbound . CSS -  EJP:  
 
 All Member States: Unbound . 
 
IP 
 
All Member States: Unbound .  
MARITIME AUXILIARY 
SERVICES 
    
 Maritime Cargo Handling 
Services (as defined below 
– 4) 
 1)  All Member States  except EE, LV : 
Unbound except for – no limit ation on 
transhipment (board to board or via the 
quay) and/or on the use of on -board cargo 
handling equipment  
 
EE, LV: None  
 
2)  All Member States except CY, CZ, HU, 
MT, PL , SK; SI : None 
 
CY, CZ, HU, MT, PL , SK, SI : Unbound 
 
3) All Member States except CY, CZ, DE, EL, 
HU, IT, MT, PL , SK, SI : None91 
 
CY, CZ, HU, MT, PL , SK, SI : Unbound 
 IT: Economic needs test.  
 
EL: Public monopoly in port areas  
DE: Monopoly in the port of Bremen  
 1)  All Member States  except EE, LV : Unbound  
except for no limitation on transhipment 
(board to board or via the quay) and/or on the 
use of on -board cargo handling equi pment   
 
EE, LV: None 
  
 
2) All Member States except CY, CZ, HU, MT, 
PL, SK; SI : None 
 
CY, CZ, HU, MT, PL , SK, SI : Unbound  
 
3) All Member States except CY, CZ, HU, MT, 
PL, SK,  SI : None 
 
CY, CZ, HU, MT, PL , SK, SI : Unbound  
  
 
  
                                                      
91 Public utility concession or licensing procedures may apply in case of  occupation of the public domain.   
 TN/S/O/EEC/Rev.1 
Page 352 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 4)  ICT and BV  
 All Member States except CY, CZ, HU,  
MT, PL , SK, SI :  Unbound except as 
indicated in the horizontal section 
  
CY, CZ, HU, MT, PL , SK, SI : Unbound 
 
 
 
CSS - EJP : 
 
All Member States: Unbound.  
 
 4) ICT and BV
 
 
All Member States except CY, CZ, HU, LV,  
MT, PL, SK, SI: Unbound except as indicated 
in the horizontal section 
 
CY, CZ, HU, MT, PL, SK, SI: Unbound 
 
LV: None  
 
CSS - EJP : 
 
All Member States except LV: Unbound. 
 
LV: None  Unbound except as indicated in the 
horizontal section  
  
 IP 
 
All Member States: Unbound . IP 
 
All Member States: Unbound .  
 Storage and warehousing 
Services (part of CPC 742)  
  
 
  
  
  
 
  
 1) All Member States except  EE, HU and LV : 
Unbound 
 EE, HU, LV: None 
 
2) All Member States except CY, CZ, MT, 
PL, SK, SI : None 
 
CY, CZ, MT, PL, SK, SI : Unbound 
 
3 ) All Member States except CY, CZ, MT, 
PL, SK, SI : None92 
 
CY, CZ, MT, PL, SK, SI : Unbound 
 1) All Member States except  EE, HU and LV : 
Unbound 
 EE, HU, LV: None 
 
2) All Member States except CY, CZ, MT, PL, 
SK, SI : None 
 
CY, CZ, MT, PL, SK, SI : Unbound 
 
3) All Member States except CY, CZ,  MT, PL, 
SK, SI : None 
 
CY, CZ, MT, PL, SK, SI : Unbound  
                                                      
92 Public utility concession or licensing procedures ma y apply in case of occupation of the public domain .  
  TN/S/O/EEC/Rev.1
 Page 353Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 4)  ICT and BV : 
 
All Member States except CY, CZ, MT, 
PL, SK, SI: Unbound except as indicated in 
the horizontal section  
CY, CZ, MT, PL, SK, SI : Unbound 
 
 
 
CSS - EJP : 
 
All Member States: Unbound.  
 
  
IP 
 All Member States: Unbound  
 4)  ICT and BV
  
 
All Member States except CY, CZ, FI, LV ,  
MT, PL, SK, SI : Unbound except as indicated 
in the horizontal section  
 
CY, CZ, MT,PL, SK, SI: Unbound 
 
FI, LV: none  
 
CSS - EJP : 
 
All Member States except LV : Unbound. 
 
LV: None  Unbound except as indicated in the 
horizontal section  
 
IP 
 All Member States: Unbound.    
  
Customs Clearance 
Services (as defined below – 5) 
 1) All Member States: Unbound 
 2)  All Member States except CY, CZ, EE, 
HU, LV, LT, MT, PL, SK, SI: None 
 
CY, CZ, EE, HU, LV, LT, MT, PL,  SK 
SI: Unbound 
 3) All Member States except CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI: None
93 
 
CY, CZ, EE, HU, LV, LT, MT, PL,  SK 
SI: Unbound 
 1) All Member States: Unbound 
 2) All Member States except CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI: None 
 
CY, CZ, EE, HU, LV, LT, MT,  PL, SK SI: 
Unbound 
 3) All Member States except CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI: None 
 
CY, CZ, EE, HU, LV, LT, MT, PL, SK SI: 
Unbound 
  
                                                      
93 Public utility concession or licensing procedures ma y apply in case of occupation of the public domain .  
 TN/S/O/EEC/Rev.1 
Page 354 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 4) ICT and BV:  
 All Member States except CY, CZ, EE, 
HU, LV, LT, MT, PL, SK, SI: Unbound 
except as indicated in the horizontal section and subject to the following 
specific limitations:  
 
IT: Unbound for “raccomandatorio 
marittimo” 
 
SE:   Authorisation needed 
 EL: Nationality condition 
 
CY, CZ, EE, HU, LV, LT, MT, PL,  SK, SI: Unbound 
 
CSS - EJP : 
 
All Member States: Unbound. 
 
IP 
 
All Member States: Unbound  
 4) ICT and BV : 
 All Member States except CY, CZ, EE, HU, 
LV, LT, MT,PL,  SK, SI: Unbound except as 
indicated in the horizontal section and subject to the following specific limitations: 
 
DK: Requirement of residence 
 
CY, CZ, EE, HU, LV, LT, MT,PL,  SK, SI: Unbound 
 
  
 
  
 
CSS - EJP : 
 
All Member States: Unbound. 
 
IP 
 
All Member States: Unbound . 
  
 Container Station and 
Depot Services (as defined 
below – 6) 
 
 
  
 1) All Member States: Unbound 
 
2)  All Member States except CY, CZ, EE, 
HU, LV, LT, MT, PL, SK: None 
 
CY, CZ, EE, HU, LV, LT, MT, PL,  SK: unbound 
 
3) All Member States except CY, CZ, EE, 
HU, LV, LT, MT, PL, SK: None
94 1) All Member States: Unbound 
 
2) All Member States except CY, CZ, EE, HU, 
LV, LT, MT,PL,  SK: None 
 
CY, CZ, EE, HU, LV, LT, MT, PL, SK: Unbound 
 
3) All Member States except CY, CZ, EE, HU, 
LV, LT, MT,PL,  SK: None  
                                                      
94 Public utility concession or licensing procedures ma y apply in case of occupation of the public domain .  
  TN/S/O/EEC/Rev.1
 Page 355Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 CY, CZ, EE, HU, LV, LT, MT, PL,  SK: 
Unbound 
 CY, CZ, EE, HU, LV, LT, MT, PL, SK: 
Unbound 
  
 4) ICT and BV  
 
All Member States except CY, CZ, EE, HU, LV, LT, MT,PL,  SK: Unbound except as 
indicated in the horizontal section 
 CY, CZ, EE, HU, LV, LT, MT, PL,  SK: 
Unbound  
  
CSS - EJP : 
 All Member States: Unbound. 
 
IP 
 
All Member States: Unbound  
 4) ICT and BV : 
 
All Member States except CY, CZ, EE, HU, LV, LT, MT, PL, SK: Unbound except as indicated 
in the horizontal section 
 
CY, CZ, EE, HU, LV, LT, MT, PL,  SK: 
Unbound 
 
 
CSS - EJP : 
 
All Member States: Unbound. 
 
IP 
 
All Member States: Unbound . 
   
 Maritime Agency Services 
(as defined below – 7) 
 1) All Member States except CY, CZ, EE, 
HU, LV, LT, MT, SK: None 
 CY, CZ, EE, HU, LV, LT, MT, SK:  
Unbound 
2)  All Member States except CY, CZ, EE, 
HU, LV, LT, MT, SK: None 
 
CY, CZ, EE, HU, LV, LT, MT, SK: Unbound 
 
3)  All Member States except CY, CZ, DE, 
EE, EL,
 HU, LV, LT, MT, SK: None 
 1) All Member States except CY, CZ, EE, HU, 
LV, LT, MT, SK: None 
 CY, CZ, EE, HU, LV, LT, MT, SK: Unbound 
  
2)  All Member States except CY, CZ, EE, HU, 
LV, LT, MT, SK: None 
 
CY, CZ, EE, HU, LV, LT, MT, SK: Unbound 
 
 
3)  All Member States except CY, CZ, EE, HU, 
LV, LT, MT, SK: None 
 
   
 TN/S/O/EEC/Rev.1 
Page 356 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 CY, CZ, EE, HU, LV, LT, MT, SK: 
Unbound  
 EL:
 Public monopoly in port area.  
 DE:  Monopoly in the port of Bremen CY, CZ, EE, HU, LV, LT, MT, SK: Unbound 
  
 4) ICT and BV  
 
All Member States except: CY, CZ, EE, HU, LV, LT, MT,PL,  SK: Unbound except 
as indicated in the horizontal section 
 CY, CZ, EE, HU, LV, LT, MT,PL,  SK: unbound  
 
 
CSS - EJP : 
 
All Member States: Unbound. 
 
IP 
 
All Member States: Unbound  
 4) ICT and BV : 
 
All Member States except: CY, CZ, EE, HU, LV, LT, MT, SK: Unbound except as indicated 
in the horizontal section 
 
CY, CZ, EE, HU, LV, LT, MT, SK: Unbound 
 
 
CSS - EJP : 
 
All Member States: Unbound.  
IP 
 All Member States: Unbound . 
  
 (Maritime) Freight 
Forwarding Services (as 
defined below - 8) 1)  All Member States except: CY, CZ,  HU,  
MT, SK: None 
 
CY, CZ, HU, MT, SK : Unbound 
 
2)  All Member States except: CY, CZ, HU, 
MT, SK : None  
CY, CZ, HU, MT, SK : Unbound  
 3)  All Member States except: CY, CZ,  HU, 
MT, SK: None 
 1)  All Member States except: CY, CZ, HU, MT, 
SK : None 
 
CY, CZ, HU, MT, SK: Unbound 
  
2) All Member States except: CY, CZ, HU, MT, 
SK: None  
CY, CZ, HU, MT, SK: Unbound 
  
3)  All Member States except: CY, CZ, HU, MT, 
SK: None 
  
 CY, CZ, HU, MT, SK: Unbound 
  CY, CZ,HU, MT, SK: Unbound   
  TN/S/O/EEC/Rev.1
 Page 357Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 4)  ICT and BV  
 
All Member States except CY, CZ,  HU, 
MT, SK: Unbound except as indicated in 
the horizontal section and subject to the following specific limitations: 
 
IT:  Unbound for 
“raccomandatorio marittimo” 
 SE: Authorisation for ship’s 
clearance 
 CY, CZ, HU, MT, SK: Unbound 
  
CSS - EJP : 
 
All Member States: Unbound . 
 
IP 
 
All Member States: Unbound  4)  ICT and BV  
 
All Member States except CY , FI, CZ, HU , LV, 
MT, SK: Unbound except as indicated in the 
horizontal section   
 
CY, CZ, HU, MT, SK: Unbound 
 
FI, LV: none  
 
 
 
  
 
CSS - EJP : 
 
All Member States: Unbound. 
 
IP 
 
All Member States: Unbound . 
  
c) Rental of Vessels with Crew 
 (CPC 7213) 1) All Member States except AT, CY, CZ, DE, 
EE, FR, HU, LT, MT,  PL, SE, SI, SK: None 
 FR:  Chartering of all ships is subject to prior 
notification. 
 AT, CY,  CZ, DE,  EE, HU, LT, MT, PL, SE, 
SI, SK: Unbound. 
 1) All Member States except AT, CY, CZ, DE, EE,  
HU, LT, LV, MT,  PL, SE, SI, SK: None 
 AT,  CY, CZ, DE, EE,  HU, LT, LV, MT,  PL, 
SE, SI, SK: Unbound. 
  
   
 TN/S/O/EEC/Rev.1 
Page 358 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 2) All Member States except AT, CY, DE,  EE,  
FR,  HU, LT, MT,  PL, SE, SI, SK: None  
 FR:  Chartering of all ships is subject to prior 
 notification. 
 AT, CY, DE, EE,  HU, LT, MT, PL, SE, SI, 
SK:  Unbound. 
3) All Member States except AT,  CY, CZ, EE,  
FR,  HU, LT, MT,  PL, SE, SI, SK: None 
 FR:  Chartering of all ships is subject to prior 
 notification. 
 AT,  CY, CZ, EE, HU, LT, MT, PL, SE, SI, 
SK: Unbound. 
4) ICT and BV :  
 All Member States except AT,  CY, EE, HU, 
LT, MT, PL, SE, SI, SK: Unbound except as 
indicated in the ho rizontal section  
 AT,  CY, EE, HU, LT, MT, PL, SE, SI, SK: 
Unbound. 2) All Member States except AT,  CY, DE, EE,  
HU, LT, MT,  PL, SE, SI, SK: None   
 AT, CY, DE, EE, HU, LT, MT, PL, SE, SI, SK:  
Unbound. 
 
 
3) All Member States except AT,  CY, CZ, EE,  
HU, LT, MT,  PL, SE, SI, SK: None  
 AT, CY, CZ, EE,  HU, LT, MT,  PL, SE, SI, SK:  
Unbound. 
 
 
4) ICT and BV :  
 All Member States: except AT,  CY, EE, FI, HU, 
LT, LV, MT, PL, SE, SI, SK: Unbound except as 
indicated in the ho rizontal section  
 AT, CY, EE, HU, LT, MT, PL, SE, SI, SK: 
Unbound. 
 FI, LV: None   
  CSS - EJP:  
All Member States:  Unbound 
 
  CSS - EJP : 
 
All Member States except LV: Unbound. 
 
LV: None  Unbound except as indicated in the 
horizontal section    
  TN/S/O/EEC/Rev.1
 Page 359Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  IP:  
 
All Member States:  Unbound .   IP 
 
All Member States: Unbound .  
 (d)  Maintenance and repair 
of vessels 
 (part of CPC 8868)  1) All Member States except EE, HU and LV: 
Unbound.  
 EE, HU and LV:  None 2) All Member States except EE, HU,  LV and 
SI: Unbound.  
 EE, HU,  LV and SI:  None 3) All Member States except EE, HU,  LV and 
SI: Unbound.  
 EE, HU,  LV and SI:  None 4) ICT and BV
:  
 All Member States except EE, HU,  LV and 
SI: Unbound.   
 EE, HU,  LV and SI: Unbound, except as 
indicated in the horizontal section 1) All Member States except EE, HU and LV: 
Unbound.  
 EE, HU and LV:  None 2) All Member States except EE, HU,  LV and SI: 
Unbound.  
 EE, HU,  LV and SI:  None 3) All Member States except EE, HU,  LV and SI: 
Unbound.  
 EE, HU,  LV and SI:  None 4) ICT and  BV
:  
 All Member States except EE, HU,  LV and SI: 
Unbound.   
 EE, LV, HU and SI: Unbound, except as indicated 
in the horizontal section 
 LV: None   
  CSS - EJP:  
All Member States:  Unbound 
 
  CSS - EJP 
 All Member States except EE, LV:  Unbound 
 EE, LV: Unbound except as indicated in the 
    
 TN/S/O/EEC/Rev.1 
Page 360 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  
 
IP: 
All Member States:  Unbound     horizontal section 
 LV: None  
 
IP: 
 All Member States:  Unbound  
(e)  Pushing and towing 
 services (CPC 7214) 1) All Member States except  LV, LT: Unbound.  
 LV,LT:  None 2) All Member States except  LV, LT: Unbound.  
 LV,LT:  None  
3) All Member States except  LV: Unbound.   LV:  None.  
4) ICT and BV
:  
 All Member States except LV, and LT: 
Unbound.  
 LV, LT: Unbound, except as indicated in the 
horizontal section 1) All Member States except  LV, LT: Unbound.  
 LV,LT:  None 2) All Member States except  LV, LT: Unbound.  
 LV,LT:  None  
3) All Member States except  LV: Unbound.   LV:  None.  
4) ICT and  BV
 
 All Member States except LV, and LT: Unbound  
  LT, LV: Unbound, except as indicated in the 
horizontal section 
 LV:  None    
  TN/S/O/EEC/Rev.1
 Page 361Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  CSS - EJP:  
All Member States:  Unbound 
 
 
  
IP: 
 
All Member States:  Unbound .    CSS - EJP : 
 
All Member States except LV: Unbound. 
 
LV: None  Unbound except as indicated in the 
horizontal section  
 
IP 
 
All Member States: Unbound .  
(f) Supporting services for 
 maritime transport, except 
 for LT, where:  Supporting  services for maritime 
 transport  
 Ship agency services  (Part 
 of CPC 7480) 1) All Member States except LV, LT: Unbound.  
 LV,LT:  None 
2) All Member States except LV, LT: Unbound..   LV,LT:  None  
3) All Member States except LV, LT: Unbound.  
 LV:  None.   LT:  In order to obtain a license to establish a 
 commercial presence a manager must 
 speak the Lithuanian language 1) All Member States except LV, LT: Unbound.  
 LV, LT:  None 
2) All Member States except LV, LT: Unbound.   LV, LT:  None  
3) All Member States except LV, LT: Unbound.  
 LV, LT:  None.    
 4) ICT and BV  
 All Member States except LV, and LT: 
Unbound.  
 LV, LT: Unbound, except as indicated in the 
horizontal section 4) ICT and  BV
 
 All Member States except LV, and LT: Unbound  
  LT, LV: Unbound, except as indicated in the 
horizontal section   
 TN/S/O/EEC/Rev.1 
Page 362 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  
 
CSS - EJP:  
All Member States:  Unbound 
  
 
IP: 
 
All Member States:  Unbound .    LV:  None  
 
CSS - EJP : 
 
All Member States except LV: Unbound. 
 
LV: None  Unbound except as indicated in the 
horizontal section  
 
IP 
 
All Member States: Unbound .  
B. Internal Waterways 
 Transport     
a) Passenger transportation 
 (CPC 7221) 1) All Member States: Unbound  
2) All Member States except CZ, LV, SK: 
Unbound.  
 CZ, LV, SK: None 
3) All Member States except LV: Unbound.  
 LV: None  1) All Member States: Unbound 
2) All Member States except CZ, LV, SK: Unbound.  
 CZ, LV, SK: None  
3) All Member States except LV: Unbound.  
 LV: None  
 4) ICT and BV :   
 All Member States except CZ, LV, SK: 
Unbound.  
 4) ICT and BV  
 All Member States except CZ, LV, SK: Unbound.   
   
  TN/S/O/EEC/Rev.1
 Page 363Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  CZ, LV, SK: Unbound, except as indicated in 
the horizontal section. 
  
CSS - EJP:  
All Member States:  Unbound 
 
 
 
 
IP: 
 
All Member States:  Unbound .  CZ, LV, SK: Unbound, except as indicated in the 
horizontal section  
 LV:  None  
 CSS - EJP : 
 
All Member States except LV: Unbound. 
 
LV: None  Unbound except as indicated in the 
horizontal section  
 
IP 
 
All Member States: Unbound .  
b) Freight transportation  
 (CPC 7222) 1) All Member States: Unbound  
2) All Member States except CZ, LV, SK: 
Unbound.  
 CZ, LV, SK: None 
3) All Member States except LV: Unbound.  
 LV: None  1) All Member States: Unbound 
2) All Member States except CZ, LV, SK: Unbound.  
 CZ, LV, SK: None 
 
3) All Member States except LV: Unbound.  
 LV: None  
 4) ICT and BV :   
 All Member States except CZ, LV, SK: 
Unbound.  
 CZ, LV, SK: Unbound, except as indicated in 
the horizontal section. 
 4) ICT and BV  
 All Member States except CZ, LV, SK: Unbound.   
 CZ, LV, SK: Unbound, except as indicated in the 
horizontal section  
   
 TN/S/O/EEC/Rev.1 
Page 364 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  CSS - EJP:  
All Member States:  Unbound 
 
 
 
 
IP: 
 
All Member States:  Unbound .  LV:  None  
 CSS - EJP : 
 
All Member States except LV: Unbound. 
 
LV: None  Unbound except as indicated in the 
horizontal section  
 
IP 
 
All Member States: Unbound .  
c) Rental of vessels with crew 
 (CPC 7223) 1) All Member States except AT, CY, CZ, DE, 
EE, FI, FR, HU, LT, LV, MT,  PL, SE, SI, 
SK: None 
 FR:  Chartering of all ships is subject to prior 
 notification. 
 AT, CY, CZ, DE, EE, FI, HU, LT, LV, MT, 
PL, SE, SI, SK: Unbound. 
2) All Member States except AT, CY, DE, EE,  
FI, FR, HU, MT,  PL, SE, SI, SK: None  
 FR:  Chartering of all ships is subject to prior 
 notification. 
 AT, CY, DE, EE, FI, HU, MT, PL, SE, SI, 
SK:  Unbound. 1) All Member States except AT, CY, CZ, DE, EE,  
FI, HU, LT, LV, MT,  PL, SE, SI, SK: None 
 AT, CY, CZ, DE, EE, FI, HU, LT, LV, MT,  PL, 
SE, SI, SK: Unbound. 
  
 2) All Member States except AT,  CY, DE, EE,  FI, 
HU, MT,  PL, SE, SI, SK: None   
 AT, CY, DE, EE, FI, HU, MT,  PL, SE, SI, SK:  
Unbound. 
 
   
  TN/S/O/EEC/Rev.1
 Page 365Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 3) All Member States except AT, CY, CZ, EE,  
FI, FR,  HU, LT, MT,  PL, SE, SI, SK: None 
 FR:  Chartering of all ships is subject to prior 
 notification. 
 AT, CY, CZ, EE, FI, HU, LT, MT, PL, SE, 
SI, SK: Unbound. 3) All Member States except AT, CY, CZ, EE,  FI, 
HU, LT, MT,  PL, SE, SI, SK: None  
 AT, CY, CZ, EE,  FI, HU, LT, MT,  PL, SE, SK, 
SI:  Unbound. 
  
 4) ICT and BV :  
 All Member States except AT, CY, EE, FI, 
HU, MT, PL, SE, SI, SK: Unbound except as indicated in the ho rizontal section  
 AT,  CY, EE, FI HU, MT, PL, SE, SI, SK: 
Unbound. 
 
 
 
CSS - EJP: 
All Member States: Unbound 
 
IP: 
 All Member States:  Unbound  4) ICT and BV
 
 All Member States except AT, CY, EE, FI, HU, 
LV, MT, PL, SE, SI, SK: Unbound except as 
indicated in the ho rizontal section  
 AT, CY, EE, FI, HU, MT, PL, SE, SI, SK: 
Unbound. 
 LV: None  
 
CSS - EJP:  
All Member States: Unbound  
 
IP: 
 
All Member States:  Unbound   
d) Maintenance and repair of 
 vessels (part of CPC 8868) 1) All Member States except HU: Unbound,  
 HU: None  1) All Member States except HU: Unbound,  
 HU: None   
 TN/S/O/EEC/Rev.1 
Page 366 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 2) All Member States except CZ, HU, LV, SK: 
Unbound.  
 CZ, HU, LV, SK: None 
3) All Member States except HU, LV: Unbound.  
 HU, LV: None 2) All Member States except CZ, HU, LV, SK: 
Unbound.  
 CZ, HU, LV, SK: None 
3) All Member States except HU, LV: Unbound.  
 HU, LV: None  
 4) ICT and BV :   
 All Member States except CZ, HU, LV, SK: 
Unbound.  
 CZ, HU, LV, SK: Unbound, except as 
indicated in the horizontal section. 
  
  
CSS - EJP:  
All Member States:  Unbound 
 
 
 
 
IP: 
 
All Member States:  Unbound   4) ICT and BV  
 All Member States except CZ, HU, LV, SK: 
Unbound.  
 CZ, HU, LV, SK: Unbound, except as indicated in 
the horizontal section  
LV:  None  
  
CSS - EJP : 
 
All Member States except LV: Unbound. 
 
LV: None  Unbound except as indicated in the 
horizontal section  
 
IP 
 
All Member States: Unbound   
e) Pushing and towing 
 services (CPC 7224) 1) All Member States: Unbound  
2) All Member States except CZ, LV, SK: 
Unbound.  
 CZ, LV, SK: None 1) All Member States: Unbound 
2) All Member States except CZ, LV, SK: Unbound.  
 CZ, LV, SK: None   
  TN/S/O/EEC/Rev.1
 Page 367Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 3) All Member States except LV: Unbound.  
 LV: None  4) ICT and BV
:   
 All Member States except CZ, LV, SK: 
Unbound.  
 CZ, LV, SK: Unbound, except as indicated in 
the horizontal section. 
 CSS - EJP:  
All Member States:  Unbound 
  
 
IP: 
 
All Member States:  Unbound . 3) All Member States except LV: Unbound.  
 LV: None 4) ICT and BV
 
 All Member States except CZ, LV, SK: Unbound.  
 CZ, LV, SK: Unbound, except as indicated in the 
horizontal section  
 LV:  None  
CSS - EJP : 
 
All Member States except LV: Unbound. 
 
LV: None  Unbound except as indicated in the 
horizontal section  
 
IP 
 All Member States: Unbound   
f) Supporitng services for 
 internal waterways (part of 
 CPC 745) 1) All Member States: Unbound  
2) All Member States except CZ, LV, SK: 
Unbound.  
 CZ, LV, SK: None 
 1) All Member States: Unbound 
2) All Member States except CZ, LV, SK: Unbound.  
 CZ, LV, SK: None 
   
 TN/S/O/EEC/Rev.1 
Page 368 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 3) All Member States except LV: Unbound.  
 LV: None  4) ICT and BV
:   
 All Member States except CZ, LV, SK: 
Unbound.  
 CZ, LV, SK: Unbound, except as indicated in 
the horizontal section. 
 CSS - EJP:  
All Member States:  Unbound 
  
 
IP: 
 
All Member States:  Unbound . 3) All Member States except LV: Unbound.  
 LV: None 4) ICT and BV
 
 All Member States except CZ, LV, SK: Unbound.  
 CZ, LV, SK: Unbound, except as indicated in the 
horizontal section  
 LV:  None  
CSS - EJP : 
 
All Member States except LV: Unbound. 
 
LV: None  Unbound except as indicated in the 
horizontal section  
 IP  
 
All Member States: Unbound   
C. Air Transport Services     
c) Rental of aircraft with crew 
 (CPC 734) 
 1) 2) All Member States except PL: Unbound 
 PL:  None except that aircraft used by 
Community air carriers have to be registered 
in the Member State licensing the air carrier or elsewhere in the Community.  Waivers 
can be granted for short term lease contracts 
or under exceptional circumstances. 1) 2) 3) All Member States except PL: Unbound 
 PL: None  
   
  TN/S/O/EEC/Rev.1
 Page 369Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 3) All Member States except PL: Unbound 
 PL: None except that aircraft used by 
Community carriers have to be registered in 
the aircraft register of that Member State, the 
aircraft must be owned either by natural persons meeting specific nationality criteria 
or by juridical persons meeting specific 
regarding ownership of capital and control 
(including nationality of directors).   
 4) ICT and BV:  
 All Member States except PL: Unbound 
 PL: Unbound except as indicated in the 
horizontal section 
 
CSS - EJP:  
All Member States:  Unbound 
 
IP: 
 
All Member States:  Unbound  4) ICT and BV  
 All Member States except PL: Unbound  
 PL: None  Unbound except as indicated in the 
horizontal section 
  
 
CSS -  EJP :  
All Member States:  Unbound 
 
IP: 
 All Member States:  Unbound    
d) Maintenance and Repair 
 of Aircraft and parts 
 thereof (part of CPC 8868)  
 1) All Member States except AT, EE, HU, LV, 
PL: Unbound.  
 AT, EE, HU, LV, PL: None 2) All Member States except CY and MT:  None 1) All Member States except AT, EE, HU, LV, PL: 
Unbound.  
 AT, EE, HU,LV, PL: None 2) All Member States except CY and MT:  None  
  CY and MT: Unbound  CY and MT: Unbound   
 TN/S/O/EEC/Rev.1 
Page 370 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 3) All Member States except CY, CZ , MT and 
SK:  None 
 CY and MT: Unbound  
 CZ:  Corporate seat required in the Czech 
Republic  
 SK: Corporate seat is required in the Slovak 
Republic 
4) ICT and BV :  
 All Member States except CY and MT: 
Unbound except as indicated in the horizontal section 
 CY and MT: Unbound 3) All Member States except CY, CZ , MT and SK:  
None 
 CY and MT: Unbound  
 CZ:  Corporate seat required in the Czech 
Republic  
 SK: Corporate seat is required in the Slovak 
Republic 
 
4) ICT and BV
 
 All Member States except CY, FI, LV , MT and 
PL: Unbound except as indicated in the horizontal 
section  
 FI, LV, P L: None  
 CY and MT: Unbound  
  CSS - EJP:  
 All Member States:  Unbound 
 
 
 
  
  CSS - EJP:  
 All Member States except EE, LV:  Unbound 
 EE, LV: Unbound except as indicated in the 
   horizontal section 
 LV: None    
  TN/S/O/EEC/Rev.1
 Page 371Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  IP:  
 All Member States:  Unbound   IP:  
 All Member States:  Unbound   
 Sales and Marketing 
 1) All Member States except CY, CZ, HU, LV, 
LT, MT, PL and SK. None 
 CY, CZ, HU, LV, LT, MT, PL and SK.: 
Unbound 
 
2) All Member States except CY,  HU, LV, LT,  MT and PL: None.  
 CY,  HU, LV, LT, MT and PL: Unbound 
3) All Member States except CY, CZ, HU, LV, 
LT, MT, PL and SK: None 
 CY, CZ, HU, LV, LT, MT, PL and SK: 
Unbound  
4) ICT and BV
: All Member Stat es except CY,  
HU, LV, LT, MT and PL: Unbound except as 
indicated in the horizontal section  
CY,  HU, LV, LT, MT and PL: Unbound 1) All Member States except CY, CZ, HU, LV, LT, 
MT, PL and SK:  For distribution through CRS of 
air transport services provided by CRS parent carrier:  Unbound.  
 CY, CZ, HU, LV, LT, MT, PL and SK: Unbound 
2)  All Member States ex cept CY,  HU, LV, LT, MT 
and PL: None 
 CY,  HU, LV, LT, MT and PL: Unbound 
3) All Member States except CY, CZ, HU, LV, LT, 
MT, PL and SK.:  For distribution through CRS of 
air transport services provided by CRS parent 
carrier:  Unbound.  
 CY, CZ, HU, LV, LT, MT, PL and SK: Unbound
   
4) ICT and BV
 
 
All Member States except CY,  FI, HU, LV, LT, 
MT and PL: Unbound except as indicated in the 
horizontal section  
FI: None  
CY,  HU, LV, LT,  MT and PL: Unbound   
 TN/S/O/EEC/Rev.1 
Page 372 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  CSS - EJP:  
 All Member States:  Unbound 
 
 
  
 
IP: 
 
All Member States:  Unbound    CSS - EJP: 
 All Member States except EE:  Unbound  EE:  Unbound except as indicated in the 
horizontal section 
 
IP: 
 
All Member States:  Unbound    
Computer Reservations System 
For HU only: computer 
reservations systems (as defined 
in paragraph 6(c) of the Annex on Air Transport Services.   1) All Member States except CY, CZ, EE, LV, 
LT, MT, PL, SK.: None 
 CY, CZ, EE, LV, LT, MT, PL and SK.: 
Unbound  
 
2) All Member States except CY, EE, LV, LT, 
MT, PL: None  
 CY, EE, LV, LT, MT and PL: Unbound  1) All Member States except CY, CZ, EE, LV, LT, 
MT, PL, SK:  For obligations of parent or 
participating carriers in respect of a CRS 
controlled by an air carrier of one or more third countries:  Unbound. 
 CY, CZ, EE, LV, LT, MT, PL, SK.: Unbound 
2) All Member States except CY, EE, LV, LT, MT 
and PL: None  
 CY, EE, LV, LT, MT, PL: Unbound    
 3) All Member States except CY, CZ, EE, LV, 
LT, MT, PL, SK: None 
 CY, CZ, EE, LV, LT, MT, PL, SK: Unbound  
 3) All Member States except CY, CZ, EE, LV, LT, 
MT, PL and SK.: For obligations of parent or 
participating carriers in respect of a CRS 
controlled by an air carrier of one or more third countries:  Unbound. 
 CY, CZ, EE, LV, LT, MT, PL, SK: Unbound   
  TN/S/O/EEC/Rev.1
 Page 373Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 4) ICT and BV   
 All Member States except CY, CZ, EE, LV, 
LT, MT, PL:  Unbound except as indicated in 
the horizontal section. 
 CY, CZ, EE, LV, LT, MT, PL: Unbound   4) ICT and BV
 
 All Member States except CY, CZ, EE, FI, LV, 
LT, MT, PL: Unbound except as indicated in the 
horizontal section  
 CY, CZ, EE, LV, LT, MT, PL: Unbound  
 FI: None   
  CSS - EJP:  
 All Member States:  Unbound 
 
IP: 
 
All Member States:  Unbound 
  CSS - EJP:  
 All Member States:  Unbound 
 
IP: 
 
All Member States:  Unbound   
 Groundhandling  1) All Member States: Unbound 
2) All Member States except CY, CZ,HU, MT, 
PL, SK, SI: None 
CY, CZ, HU, MT,PL, SK SI: Unbound 
3) All Member States except CY, CZ, HU, MT, 
PL, SK, SI: None, except that categories of 
activities depend of size of airport, the 
number of providers in each airport can be limited due to available-space constraints 
and to not less than two suppliers for other 
reasons, and non-discriminatory pre-approval procedures may apply  1) All Member States: Unbound 
2) All Member States except CY, CZ, HU, MT, 
PL, SK, SI: None 
 
CY, CZ, HU, MT, PL,  SK SI: Unbound 
3) All Member States except CY, CZ, HU, MT, 
PL, SK, SI: None, except that categories of activities depend of size of airport, the 
number of providers in each airport can be 
limited due to available- space constraints and 
to not less than two suppliers for other 
reasons, and non-discriminatory pre-
approval procedures may apply   
 TN/S/O/EEC/Rev.1 
Page 374 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 CY, CZ, HU, MT, PL,  SK SI: Unbound  CY, CZ, HU, MT, PL,  SK SI: Unbo und  
 4) ICT and BV:  
 All Member States except CY, CZ,  HU, 
MT,PL, SK, SI: Unbound except as 
indicated in the horizontal section  
CY, CZ, HU, MT,PL,  SK, SI: Unbound 
CSS -  EJP 
All Member States: Unbound 
IP: 
 All Member States:  Unbound  4) ICT and BV:
 
 
All Member States except CY, CZ,  HU, MT, 
PL, SK, SI: Unbound except as indicated in the 
horizontal section  
 CY, CZ, HU, MT, PL,  SK, SI: Unbound  
 
CSS -  EJP 
All Member States: Unbound 
IP: 
 All Member States:  Unbound  
 Airport management 
 (for operators of airports)95 1) All Member States: Unbound 
2) All Member States: Unbound  
3) All member State s except IT:  CY, CZ, EE, 
HU, LV, LT, MT, PL, SK SI: Unbound 
IT: Only in the form of a public limited 
company. Cumulative foreign participation 
in airport management companies is 
limited to 49%  of capital or of voting 
rights. Italian public entities must h ave a 
minimum of 20% ownership.  
 1) All Member States: Unbound 
2) All Member States: Unbound  
3) All Member States except CY, CZ, EE, HU, IT , 
LV, LT, MT, PL, SK, SI: Unbound, except for 
conditions applying to investment in airport 
management services compa nies as indicated in 
the Market Acces column 
 
CY, CZ, EE, HU, LV, LT, MT, PL, SK SI: 
Unbound 
  
                                                      
95 Without prejudice to the right to take any measure deemed necessary relating to s ecurity and safety in any service sector the p articular importance of this 
right in this sector is stressed.   
  TN/S/O/EEC/Rev.1
 Page 375Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 All Member States except CY, CZ, EE, HU,  
LV, LT, MT, PL, SK, SI: Unbound except 
that the conditions applying to existing 
investments in airport management 
services companies will not be made more 
restrictive than they exist as of the date of 
entry into force of this offer. 
 IT: None, except as indicated in the Market 
Access column .  
  
 4) ICT and BV :  
All Member States:  Unbound 
CSS - EJP: 
All Member States:  Unbound 
IP: 
All Member States:  Unbound  4) ICT and BV :  
 All Member States:  Unbound 
 CSS - EJP: 
 All Member States:  Unbound 
 IP: 
 All Member States:  Unbound   
E. Rail Transport Services     
a) Passenger transportation 1)  All Member States: Unbound   
2)  All Member States except HU: Unbound 
 HU: None 
3)  All Member States except HU: Unbound 
 HU: Services may be provided through a 
Contract of Concession granted by the state or 
the local authority 1) 2) 3) All Member States except HU: Unbound 
 HU: None 
 
 
    
 TN/S/O/EEC/Rev.1 
Page 376 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 4)  ICT and BV:  
 All Member States except HU: Unbound  HU: Unbound except as indicated in horizontal 
section. 
 
CSS - EJP:  
 All Member States:  Unbound 
 
IP: 
 All Member States:  Unbound 
 4) ICT and BV
 
 All Member States except HU: Unbound  HU: Unbound except as indicated in horizontal 
 section.   
 
CSS - EJP:  
 All Member States:  Unbound 
 
IP: 
 All Member States:  Unbound 
  
b) Freight transportation 1)  All Member States:  Unbound   
2)  All Member States except HU: Unbound 
 HU: None 3)  All Member States except HU: Unbound 
 HU:  Services may be provided through a 
Contract of Concession granted by the  state or 
the local authority 1) 2) 3) All Member States except HU: Unbound   
 HU: None 
  
 
  
 4)  ICT and BV:  
 All Member States except HU: Unbound  HU: Unbound except as indicated in horizontal 
section. 4) ICT and BV
 
 All Member States except HU: Unbound  HU: Unbound except as indicated in horizontal 
 section.     
  TN/S/O/EEC/Rev.1
 Page 377Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  CSS - EJP:  
 All Member States:  Unbound 
 
IP: 
 All Member States:  Unbound 
  CSS - EJP:  
 All Member States:  Unbound 
 
IP: 
 All Member States:  Unbound   
d) Maintenance and Repair of 
Rail Transport Equipment (part of CPC 8868) 
  
  1) All Member States except EE and  HU:  
Unbound  
 EE and HU: None  
2) All Member States except AT, CY,  MT, LV, 
PL: None 
 AT, CY,  MT, LV, PL: Unbound 
3) All Member States except AT, CY, CZ, LV, 
MT, PL, SE, SK: None 
 AT, CY, CZ, LV, MT, PL, SK: Unbound 
 SE: Operators allowed to establish and 
maintain their own terminal infrastructure 
facilities, subject to space and capacity 
constraints
96 1) All Member States except EE, HU: Unbound 
 EE, HU: None 2) All Member States except AT, CY, MT, LV, PL: 
None 
 AT, CY, MT, LV, PL: Unbound 
 
3) All Member States except AT, CY, CZ, LV, MT, 
PL, SK: None 
 AT, CY, CZ, LV, MT, PL, SK: Unbound 
  
 4) ICT and BV :  
 All Member States except AT, CY, LV, MT, 
PL: Unbound except as indicated in the horizontal section  4) ICT and BV
 
 All Member States except AT, CY, FI, LV, MT, 
PL: Unbound except as indicated in the horizontal section   
                                                      
96 Public utility concession or licensing procedures may apply in case of occupation of the public domain.  
 TN/S/O/EEC/Rev.1 
Page 378 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  AT, CY, LV, MT, PL: Unbound 
  
 CSS - EJP:  
 All Member States:  Unbound 
 
 
 
 IP:  
 All Member States:  Unbound   AT, CY, LV, MT, PL: Unbound  
FI: None   
 
CSS - EJP: 
 All Member States except EE: Unbound 
 EE:  Unbound except as indicated in the 
horizontal section 
 
IP: 
 
All Member States:  Unbound   
e)  Supporting services for 
 rail transport services 
 Rail freight agency and 
 forwarding services (part of  CPC 7480) 1) All Member States:  Unbound 
2) All Member States except LT: Unbound 
 LT: None 
3)  All Member States except LT: Unbound  LT: None 1)   All Member States:  Unbound 
2)  All Member States except LT: Unbound 
 LT: None 
3)  All Member States except LT: Unbound  LT: None   
 4)  ICT and BV :  
 All Member States except LT: Unbound 
 LT: Unbound, except as indicated in the 
horizontal section.  
 4)  ICT and BV  
 All Member States except LT: Unbound 
 LT: Unbound, except as indicated in the horizontal 
section     
  TN/S/O/EEC/Rev.1
 Page 379Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  CSS - EJP:  
 All Member States:  Unbound 
 
IP: 
 All Member States:  Unbound 
  CSS - EJP: 
 All Member States:  Unbound 
 
IP: 
 
All Member States:  Unbound   
F. Road Transport Services     
a) Passenger Transportation 
 All Member States except FI,   
LV, LT: CPC 71213 and 
7122.  
FI: CPC 71213, 71222 and 
71223.  
 LV: CPC 71213, 71222, 
 71223.  
 LT: CPC 7121, 7122).  
 For LV, LT and SE: 
 cabotage excluded. 1) All Member States:  Unbound 
2) All Member States except AT, CY, CZ, EE, 
HU, MT, PL, SK and SI: None 
 AT, CY, CZ, EE, HU, MT,  PL, SI, SK: 
Unbound  
3) All Member States except AT, CZ, EE, FI, 
HU, LV, LT, MT, PL, SE, SI, SK: for transport within a Member State ( cabotage), by a carrier 
established outside that Member State: 
Unbound except for rental of non-scheduled 
services of buses
 with operator (part of 
CPC 71223) where no limitation will apply as from 1996. 
 AT, CZ, EE, HU, MT, PL, SI, SK: Unbound 
 FI: Authorisation required, not extended to 
foreign registered vehicles 1) All Member States:  Unbound 
2) All Member States except AT, CY, CZ, EE, HU, 
MT,  PL, SK and SI: None 
 AT, CY, CZ, EE, HU, MT,  PL, SI, SK: Unbound  3) All Member States except AT, CZ, EE, FI, HU, 
LV, LT, MT, PL, SE, SI, SK: Unbound for 
transport within a Member  State (cabotage), by a 
carrier established outside that Member State. 
 AT, CZ, EE, HU, MT, PL, SI, SK: Unbound 
 FI, LT: None  
 LV, SE: Requirement on established entities to use 
vehicles with national registration. 
   
 TN/S/O/EEC/Rev.1 
Page 380 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 LT: None  
 LV: Authorization required (licence), not 
extended to foreign registered vehicles. 
 SE: Authorization required for commercial 
land transport service operations. Authorization is based on the applicants 
financial situation, experience and capability to 
supply the services. Limitations on the use of 
leased vehicles for such operations.   
 - For 7122:  
 ES: Economic needs test.  The economic needs 
test, when applied, sets limit on the number 
of service suppliers. Main criteria: Local 
demand.  
- For 71221 (taxi services):  
 All Member States except those which are 
unbound and except FI, LT, LV, SE: economic 
needs test97, plus:   
   DK:  Access for natural persons only, and 
 local establishment requirement. 
  IT:  Access for natural persons only.   
 - For 71222 (limousine services): 
 DK:  Access for natural persons only, and local 
establishment requirement.   
                                                      
97 The economic needs test, when applied, sets a limit on the numb er of service suppliers. Main cri teria: Local demand as provided  in applicable laws  Needs 
test based on the number of service suppliers in the local geographic area.   
  TN/S/O/EEC/Rev.1
 Page 381Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  IT:  Access for natural persons only, and 
economic needs test. 
 LV: Authorization required (licence), not 
extended to foreign registered vehicles. 
 PT:  Economic needs test.   
 - For 71213 (Intercity bussing services):98  
 
IT, ES, IE:  Economic needs test.  The 
economic needs test, when applied, sets a 
limit on the number of service suppliers. 
Main criteria: The exis ting public transport 
on the route concerned.  
 FR:  Unbound. 
 DK:  Economic needs test and residence and 
citizenship requirement for the manager.  
Authorization is required for the provision 
of intercity bussing services granted on the 
basis of the services provider’s special 
knowledge, experience, certificate of good 
conduct and adequate financial basis. Residence requirement for the manager.  
 LV: Authorization required (licence and  
special permit), not extended to foreign registered vehicles. 
 PT:  Access through incorporation only.   
                                                      
   98 Where the supply of a service is subject to an economic need s test, this is essentially based on existing public transport on the route concerned.  
 TN/S/O/EEC/Rev.1 
Page 382 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 - For 71223: 
 LV: Authorization required (licence), not 
extended to foreign registered vehicles.   
 4) ICT and BV :  
 All Member States except  AT, CY, CZ, EE, 
HU, MT,  PL, SI, SK: Unbound except as indicated in the horizontal section and subject 
to the following specific limitations: 
  DK:  Citizenship Residence  requirement 
for managers.  
  PT:  Nationality requirement for specialist 
 personnel. 
 AT, CY, CZ, EE, HU, MT,  PL, SI, SK: 
Unbound 4) ICT and BV  
 All Member States except AT, CY, CZ, EE, FI, 
HU, MT,  LV PL, SI, SK: Unbound except as indicated in the horizontal section and subject to 
the following specific limitations: 
DK:  Residence requirement for managers. 
 AT, CY, CZ, EE, HU, MT,  LV PL, SI, SK: 
Unbound 
 FI: None   
  CSS - EJP:  
 All Member States:  Unbound 
 
IP: 
 
All Member States:  Unbound   CSS - EJP:  
 All Member States:  Unbound 
 
IP: 
 
All Member States:  Unbound   
b) Freight Transportation 
 (CPC 7123. LV, LT and 
 SE: cabotage excluded) 1) All Member States:  Unbound 
2) All Member States except AT,  CY, CZ, EE, 
HU, MT, PL, SI, SK: None 1) All Member States:  Unbound 
2) All Member States  except AT, CZ, EE, HU, MT, 
PL SI, SK: None   
  TN/S/O/EEC/Rev.1
 Page 383Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  AT, CY, CZ, EE, HU, MT, PL, SI, SK: 
Unbound  AT, CZ, EE, HU, MT, PL SI, SK: Unbound  
 3) All Member States except AT, CY, CZ, ES, 
EE, FI, HU, MT, LV, LT, PL, SE, SI and SK: 
Unbound for transport within a Member State 
by a carrier established in another Member State, plus:  
 IT:  For transport
 within the country, licensing 
subject to an economic needs test.  Economic 
need test. ENT, when applied sets a limit on 
the number of service suppliers. Main 
criteria: local demand. 
 AT, CY, CZ, ES, EE, HU, MT, PL, SI, SK:  
Unbound.  
 FI: Authorisation required, not extended to 
foreign registered vehicles. 
 LV: Authorization required (licence), not 
extended to foreign registered vehicles. 
 LT: None  
 SE: Authorization required for commercial 
land transport service operations. 
Authorization is based on the applicants 
financial situation, experience and capability to supply the services. Limitations on the use of 
leased vehicles for such operations. 3) All Member States except AT, CZ, ES, EE, FI, 
HU, LT, LV, MT, PL: Unbound for transport 
within a Member State by a carrier established in 
another Member State. 
 FI, LT: None 
 AT, CZ, ES, EE, HU, MT, PL SI, SK:  Unbound. 
 LV, SE: Requirement on established utilities to 
use vehicles with national registration. 
   
 TN/S/O/EEC/Rev.1 
Page 384 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 4)  ICT and BV :  
 All Member States except AT,  CY, CZ, EE, 
HU, MT, PL, SK and SI: Unbound except as 
indicated in the horizontal section  
 AT,  CY, CZ, EE, HU, MT, PL, SK and SI: 
Unbound  
 
 
 
CSS - EJP:  
 All Member States:  Unbound 
 
IP: 
 
All Member States:  Unbound 
 4)  ICT and BV  
 All Member States except AT,  CY, CZ, EE, FI, 
HU, LV, MT, PL, SI, SK: Unbound except as 
indicated in the horizontal section 
 AT, CY, CZ, EE, HU, LV, MT, PL, SI, SK: 
Unbound  
 FI : None   
 
CSS - EJP:  
 All Member States:  Unbound 
 
IP: 
 All Member States:  Unbound   
International Truck transport 
services  
 1) All Member States: Unbound 
2) 3) All Member States except EE: Unbound 
  EE: None  
4)  ICT and BV :  
 All Member States except EE: Unbound 
 EE: Unbound, except as provided for in the 
 horizontal section 
 1) All Member States: Unbound 
2) 3) All Member States except EE: Unbound 
  EE: None  
4)  ICT and BV  
 All Member States except EE: Unbound 
 EE: Unbound, except as provided for in the 
 horizontal section  
   
  TN/S/O/EEC/Rev.1
 Page 385Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  CSS - EJP:  
 All Member States:  Unbound 
 
 
 
IP: 
 
All Member States:  Unbound 
  CSS  - EJP: 
 All Member States except EE: Unbound 
 EE: Unbound, except as provided for in the 
 horizontal section  
IP: 
 
All Member States:  Unbound   
c) Rental of Commercial Road 
Vehicles with Operator 
(CPC 7124) 1) All Member States except AT, CY, CZ, EE, 
HU, LV, LT, MT,PL, SK, SI, SE: None 
 AT, CY, CZ, EE, HU, LV, LT, MT,PL, SK, 
SI, SE: Unbound 
2) All Member States except AT, CY, CZ, EE, 
HU, LV, LT, MT, PL, SK, SI, SE: None 
 AT, CY, CZ, EE, HU, LV, LT, MT,PL, SK, 
SI, SE: Unbound 1) All Member States except AT, CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI SE: None 
 AT, CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI, 
SE: Unbound 
2) All Member States except AT, CY, CZ, EE, HU, 
LV, LT, MT, PL, SK, SI, SE: None 
 
AT, CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI, 
SE: Unbound  
 3) All Member States except AT, CY, CZ, EE, 
HU, LV, LT, MT, PL, SK, SI, SE: None
 
 AT, CY, CZ, EE, HU, LV, LT, MT, PL, SK, 
SI, SE: Unbound 
 3) All Member States except AT, CY, CZ, EE, HU, 
LV, LT, MT,PL, SK, SI, SE: None 
 
 AT, CY, CZ, EE, HU, LV, LT, MT,PL, SK, SI, 
SE: Unbound 
   
 TN/S/O/EEC/Rev.1 
Page 386 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 4) ICT and BV :  
 All Member States except AT, CY, CZ, EE, 
HU, LV, LT, MT, PL, SK, SI, SE: Unbound 
except as indicated in the horizontal section 
  
 AT, CY, CZ, EE, HU, LV, LT, MT, PL, SK, 
SI, SE: Unbound 4) ICT and BV  
 All Member States except AT, CY, CZ, EE, FI, 
HU, LV, LT, MT, PL, SK, SI, SE: Unbound 
except as indicated in the horizontal section 
 
 AT, CY, CZ, EE, HU, LV, LT, MT, PL, SK, SI, 
SE: Unbound. 
 
FI: None   
  CSS - EJP:  
 All Member States:  Unbound 
 
IP: 
 
All Member States:  Unbound   CSS - EJP:  
 All Member States:  Unbound 
 
IP: 
 
All Member States:  Unbound   
d) Maintenance and Repair 
 of Road Transport 
 Equipment   
 (All Member States 
 except AT, CZ, EE,  FI, 
HU,  SK and SI : CPC 6112.  
 AT, CZ, EE HU and  SK: 
6112+8867.  1) All Member States except CY, CZ, FI, LT, 
LV, MT, PL, SE, SK: None 
 CY, CZ, FI, LT, LV, MT, PL, SE, SK: 
Unbound 
2) All Member States except CY, LT, MT, PL: 
None 
 CY, LT, MT, PL: Unbound  1) All Member States except CY, CZ, FI, LT, LV, 
MT, PL, SE, SK: None  
 CY, CZ, FI, LT, LV, MT, PL, SE, SK: Unbound 
2) All Member States except CY, LT, MT, PL: None  CY, LT, MT, PL: Unbound 
   
  TN/S/O/EEC/Rev.1
 Page 387Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 FI: CPC 6112 and parts of 88 
 SI: part of CPC 6112)  3) All Member States except CY, CZ, LT, LV, 
MT,PL, SE, SK: None   
 LV: Authorisation required - License.  
 SE: Operators allowed to establish and 
maintain their own terminal infrastructure facilities, subject to space and capacity 
constraints.  
 CY, CZ,  LT, MT, PL, SK: Unbound 3) All Member States except CY, CZ, LT, MT, PL,  
SK: None  
 CY, CZ,  LT, MT, PL, SK: Unbound 
  
 4) ICT and BV :  
 All Member States except CY, LT, MT, PL:  
Unbound except as indicated in the horizontal 
section  
 CY, LT, MT, PL: Unbound  
 
  
CSS - EJP:  
 All Member States:  Unbound 
 
 
 
 
 IP: 
 
All Member States:  Unbound   4) ICT and BV  
 
All Member States except CY, FI, LT, MT, LV, 
PL: Unbound except as indicated in the horizontal section  
 FI, LV: None   
 CY, LT, MT, PL: Unbound  
 
CSS - EJP 
 All Member States except EE, LV:  Unbound 
 EE, LV:Unbound except as indicated in the 
horizontal section 
 LV: None  
 
IP: 
 
All Member States:  Unbound    
 TN/S/O/EEC/Rev.1 
Page 388 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
(e) Supporting services for 
 road transport  equipment 
 (For LV only: CPC 7441, 
CPC 7449) 1) All Member States:  Unbound 
2) All Member States except LV: Unbound  LV:  None 
3) All Member States except LV: Unbound 
 LV: Authorization required (agreement with 
bus station, license). 1) All Member States:  Unbound 
2) All Member States except LV: Unbound  LV:  None 
3) All Member States except LV: Unbound 
 LV:  None  
 4) ICT and BV:    
 All Member States except LV: Unbound 
 LV: Unbound, except as indicated in the 
 horizontal section 
  
CSS - EJP:  
 All Member States:  Unbound 
 
  
 
IP: 
 
All Member States:  Unbound  4) ICT and  BV  
 
All Member States except LV: Unbound  
 LV: None  Unbound except as indicated in the 
horizontal section  
 
 CSS - EJP:  
 All Member States except LV: Unbound  
 LV: None  Unbound except as indicated in the 
horizontal section  
 
IP: 
 
All Member States:  Unbound    
  TN/S/O/EEC/Rev.1
 Page 389Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
G. Pipeline Transport  
 LT: CPC 713 1) All Member States:  Unbound 
 2)  All Member States except HU, LT:  Unbound 
 HU, LT: None 
3) All Member States except HU, LT:  Unbound   HU: Services may be provided through a 
 Contract of Concession granted by the 
 state or the local authority 
 LT: None 1) All Member States except HU:  Unbound 
 HU: None 2) All Member States except HU, LT:  Unbound 
 HU, LT: None 
3) All Member States except HU, LT:  Unbound  HU, LT: None  
 4) ICT and BV:  
 All Member States except HU, LT:  Unbound  
 HU, LT: Unbound except as indicated in the 
 horizontal section 
 CSS - EJP:  
 All Member States:  Unbound 
 
IP: 
 
All Member States:  Unbound  4) ICT and BV:  
 All Member States except HU, LT:  Unbound  
 HU, LT: Unbound except as indicated in the 
 horizontal section 
 CSS - EJP:  
 All Member States:  Unbound 
 
IP: 
 
All Member States:  Unbound    
 TN/S/O/EEC/Rev.1 
Page 390 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
H. Services auxiliary to all 
 modes of transport  
 (FI: excluding maritime 
transport)  
Note: commitments in this 
sections that overlap in scope 
are reproduced under 11. A 
maritime auxiliary services 
and 11.C groundhandling.     
(a) Cargo-handling 
 services   
 (EE, LV and LT: CPC  741)  
 
  1) All Member States except EE, LV: Unbound.  
 EE, LV: None 
2) All Member States except EE, LV and LT: 
Unbound  
 EE, LV and LT: None 
3) All Member States except EE, LV and LT: 
Unbound  
 EE, LV and LT: None except in airports 
where categories of activities  committed 
depend of size of airport, the number of 
providers in each airport can be limited due to available-space constraints and to not less 
than two suppliers for other reasons, and non-
discriminatory pre-approval procedures may apply. 1) All Member States ex cept EE, LV:  Unbound. 
  EE, LV: None 
2) All Member States except EE, LV and LT: 
 Unbound  
 EE, LV and LT: None  
 
3) All Member States except EE, LV and LT: 
Unbound  
 EE, LV and LT: None  
 
     
  TN/S/O/EEC/Rev.1
 Page 391Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 4) ICT and BV:  
 All Member States except EE, LV and LT: 
Unbound.  
 EE, LV and LT: Unbound, except as indicated 
in the horizontal section 
 
 
 CSS - EJP:  
 All Member States:  Unbound 
  
 
  
 4) ICT and BV
 
 All Member States except EE, LV and LT: 
Unbound.  
 EE, LV and LT: Unbound, except as indicated in 
the horizontal section 
 LV: None  
 CSS - EJP: 
 All Member States except EE, LV:  Unbound 
 EE, LV: Unbound except as indicated in the 
horizontal section 
 LV: None   
  IP:  
 
All Member States:  Unbound   IP:  
 
All Member States:  Unbound   
b) Storage and Warehouse 
 Services (CPC 742) 
 (For all Member States 
except AT, EE, FI, HU, LV 
and LT: other than in ports) 
  1) All Member States except EE, HU and LV: 
Unbound  
 EE, HU and LV: None 
2) 3) All Member States except CY, CZ, MT, PL, 
SE, SK: None    
 CY, CZ, MT, PL , SE, SK: Unbound 1) All Member States except EE, HU, LV: Unbound  
 EE, HU and LV: None 2) 3) All Member States except CY, CZ, MT, PL , 
SE, SK: None    
 CY, CZ, MT, PL , SE, SK: Unbound   
 TN/S/O/EEC/Rev.1 
Page 392 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 4) ICT and BV :  
 All Member States except CY, CZ,  MT PL, 
SE, SK:  Unbound except as indicated in the 
horizontal section.  
 CY, CZ, MT, PL, SE, SK: Unbound  
 
 
 
CSS - EJP:  
 All Member States:  Unbound 
 
 
  
 
 
IP: 
 
All Member States:  Unbound  4) ICT and BV  
 All Member States except CY, CZ , FI, LV,   MT, 
PL, SE, SK: Unbound except as indicated in the 
horizontal section  
 CY, CZ, MT, PL, SE, SK: Unbound 
 FI, LV: None   
 
CSS - EJP: 
 All Member States except EE, LV:  Unbound 
 EE, LV: Unbound except as indicated in the 
horizontal section 
 LV: None  
 IP: 
 
All Member States:  Unbound   
c) Freight Transport 
 Agency/Freight 
 Forwarding Services 
 (CPC 748) 1)2) 3) All Member Stat es  except CY, CZ, HU, 
MT, PL,  SE, SK: None   
 CY, CZ, HU, MT, PL , SK and SE : Unbound 
 1) All Member States  except CY, CZ, HU, MT, PL, 
SE, SI, SK: None   
 CY, CZ, HU, MT, PL , SK and SE:  Unbound 
 SI: None other than cust oms clearance is subject to 
limitation to juridical person established in the Republic of Slovenia.   
  TN/S/O/EEC/Rev.1
 Page 393Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  
  
 
 
4)  ICT and BV
:  
 All Member States except CY, CZ, HU, MT, 
PL, SK and SE: Unbound except as indicated 
in the horizontal section  
 CY, CZ, HU, MT, PL, SE, SK: Unbound  
 
 
 
CSS - EJP:  
 All Member States:  Unbound 
 
 
 
 
IP: 
 
All Member States:  Unbound  2) 3) All Member States  except CY, CZ, HU, MT, 
PL, SE, SI, SK: None   
 CY, CZ, HU, MT, PL, SK and SE : Unbound 
 SI: None other than cust oms clearance is subject to 
limitation to juridical person established in the Republic of Slovenia. 
4) ICT and BV
 
 All Member States except CY, CZ,  FI, HU, LV, 
MT, PL, SK and SE: Unbound except as indicated 
in the horizontal section:  
 CY, CZ, HU, MT, PL,  SE, SK: Unbound 
 FI, LV: None   
 
CSS - EJP: 
 All Member States except EE, LV:  Unbound 
 EE, LV: Unbound except as indicated in the 
horizontal section 
 LV: None  
 IP: 
 
All Member States:  Unbound    
 TN/S/O/EEC/Rev.1 
Page 394 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 Pre-Shipment Inspection 
 (part of CPC 749) except  for: 1) 2) 3) All Member  States  except AT
, CY, CZ, 
HU, MT, PL, SE , SK: None   
 AT , CY, CZ, HU, MT, PL, SE , SK: Unbound 1) All Member States except AT , CY, CZ, HU, MT, 
PL, SE , SK: None   
 AT , CY, CZ, HU, MT, PL, SE , SK: Unbound  
 EE: in particular freight 
 inspection services, part 
 of  CPC 749; 
 FI: CPC 7490 only; 
 LV: Other CPC 749;  
 LT: Freight inspection,  Part 
of CPC 749  
 
  
 
 4) ICT and BV
:  
 All Member States except AT, CY, CZ, HU, 
MT, PL, SK and SE: Unbound except as indicated in the horizontal section 
 AT, CY, CZ, HU, MT, PL, SK and SE: 
Unbound 2) All Member States except AT, CY, CZ, HU, MT, 
PL,  SK and SE: None 
 AT, CY, CZ, HU, MT, PL, SK and SE: Unbound 3) All Member States except AT, CY, CZ, HU, MT, 
PL, SE, SK: None   
 AT, CY, CZ, HU, MT, PL, SK and SE: Unbound 4) ICT and BV
 
 All Member States except AT, CY, CZ,  FI, HU, 
LV, MT, PL, SE, SK: Unbound  except as indicated 
in the horizontal section  
 AT, CY, CZ, HU, MT, PL,  SE, SK: Unbound 
 FI, LV: None   
  CSS - EJP:  
 All Member States:  Unbound 
 
 
  CSS - EJP: 
 All Member States except EE, LV:  Unbound 
 EE, LV: Unbound except as indicated in the 
horizontal section 
 LV: None    
  TN/S/O/EEC/Rev.1
 Page 395Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 IP: 
 All Member States:  Unbound   IP: 
 All Member States:  Unbound   
I. Other Transport 
 Services  
 (Provision of Combined 
 Transport Service) 
 1) All Member States except FI: Unbound 
 FI: None 
2) All Member States except AT, CY, CZ, EE, 
HU, LT,  LV, MT, PL, SE, SI, SK: None 
 AT, CY, CZ, EE, HU, LT,  LV, MT, PL, SE, 
SI, SK: Unbound 
3)  All Member States except AT, CY, CZ, EE, 
HU, LT,  LV, MT, PL, SE, SI, SK: None, 
without prejudice to the limitations affecting any given mode of transport 
 AT, CY, CZ, EE, HU, LT,  LV, MT, PL, SE, 
SI, SK: Unbound. 1) All Member States except FI: Unbound 
 FI: None 
2) All Member States except AT, CY, CZ, EE, HU, 
LT,  LV, MT, PL, SE, SI, SK: None 
 AT, CY, CZ, EE, HU, LT,  LV, MT, PL, SE, SI, 
SK: Unbound 
3)  All Member States except AT, CY, CZ, EE, HU, 
LT,  LV, MT, PL, SE, SI, SK: None, without 
prejudice to the limitations affecting any given mode of transport 
 AT, CY, CZ, EE, HU, LT,  LV, MT, PL, SE, SI, 
SK: Unbound.  
 4) ICT and BV :  
 All Member States except AT, CY, CZ, EE, 
HU, LT,  LV, MT, PL, SE, SI, SK: Unbound 
except as indicated in the horizontal section  
 AT, CY, CZ, EE, HU, LT,  LV, MT, PL, SE, 
SI, SK: Unbound.  
 
 4) ICT and BV  
 All Member States except AT, CY, CZ, EE, FI, 
HU, LT,  LV, MT, PL, SE, SI, SK: Unbound 
except as indicated in the horizontal section  
 AT, CY, CZ, EE, HU, LT,  LV, MT, PL, SE, SI, 
SK: Unbound. 
 FI: None     
 TN/S/O/EEC/Rev.1 
Page 396 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  CSS - EJP:  
 All Member States:  Unbound 
 
IP: 
 All Member States:  Unbound   CSS - EJP:  
 All Member States:  Unbound 
 
IP: 
 All Member States:  Unbound   
12. OTHER SERVICES NOT 
INCLUDED 
ELSEWHERE 
    
 Hairdressing services 
(CPC 97021) 1) All Member States:  Unbound 
2), 3) All Member States except BE, IT:  AT: 
Unbound  None 
 AT:   None  
 
BE: Commercial presence shall take the 
legal form and dimension (maximum of 50 
employees) of handicraft enterprises 
 
IT: Economic needs test applied on a 
national treatment basis. The economic 
needs test, when applied, sets a limit on the 
number of enterprises. Main criteria: 
population and density of existing business. 
Commercial presence shall take the legal 
form and dimension (maximum of 18 
employees) of handicraft enterprises  1)  All Member States:  Unbound 
2), 3) All Member States except AT: Unbound  None 
 AT:   None  
   
 4) ICT and BV :  
 All Member States except AT: Unbound.  AT: Unbound except as indicated in the 
horizontal section 
 
CSS - EJP: 
 
All Member States:  Unbound  4) ICT and BV  
 All Member States ex cept AT:  Unbound  
 AT: Unbound except as indicated in the 
horizontal section under 
 
CSS - EJP: 
 
All Member States:  Unbound    
  TN/S/O/EEC/Rev.1
 Page 397Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
  IP:  
 All Member States:  Unbound   IP:  
 All Member States:  Unbound   
Cosmetic treatment, manicuring 
and pedicuring services 
(CPC 97022) 1) All Member States:  Unbound 
2), 3) All Member States except BE, IT:  AT: 
Unbound  None 
 AT:   None  
 
BE: Commercial presence shall take the 
legal form and dimension (maximum of 50 
employees) of handicraft enterprises 
 
IT: Economic needs test applied on a 
national treatment basis. The economic 
needs test, when applied, sets a limit on the 
number of enterprises. Main criteria: 
population and density of existing business. 
Commercial presence shall take the legal 
form and dimension (maximum of 18 
employees) of handicraft enterprises  1)  All Member States:  Unbound 
2), 3) All Member States except AT: Unbound  None 
 AT:   None  
  
 4) ICT and BV :  
 All Member States except AT: Unbound. 
 AT: Unbound except as indicated in the 
horizontal section 
 
CSS - EJP: 
 
All Member States:  Unbound 
 
IP: 
 
All Member States:  Unbound  4) ICT and BV  
 All Member States ex cept AT:  Unbound  
 AT: Unbound except as indicated in the 
horizontal section under 
 
CSS - EJP: 
 
All Member States:  Unbound  
 
IP:  
 
All Member States:  Unbound    
 TN/S/O/EEC/Rev.1 
Page 398 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
Other beauty treatment services  
n.e.c. (CPC 97029) 1) All Member States:  Unbound 
2), 3) All Member States except BE, IT:  AT: 
Unbound  None 
 AT:   None  
 
BE: Commercial presence shall take the 
legal form and dimension (maximum of 50 
employees) of handicraft enterprises 
 
IT: Economic needs test applied on a 
national treatment basis. The economic 
needs test, when applied, sets a limit on the 
number of enterprises. Main criteria: 
population and density of existing business. 
Commercial presence shall take the legal 
form and dimension (maximum of 18 
employees) of handicraft enterprises  1)  All Member States:  Unbound 
2), 3) All Member States except AT: Unbound  None 
 AT:   None  
   
  TN/S/O/EEC/Rev.1
 Page 399Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 4) ICT and BV :  
 All Member States except AT: Unbound.  AT: Unbound except as indicated in the 
horizontal section 
 
CSS - EJP: 
 
 All Member States:  Unbound 
 
IP: 
 
All Member States:  Unbound  4) ICT and BV  
 All Member States ex cept AT:  Unbound  
 AT: Unbound except as indicated in the 
horizontal section under 
 
 CSS - EJP: 
  
All Member States:  Unbound  
 
IP:  
 
All Member States:  Unbound   
Spa services and non 
therapeutical massages, to the 
extent that they are provided 
as relaxation physical well-
being services and not for 
medical or rehabilitation 
purposes99 
(part of CPC ver.1.0 97230) 
 1) All Member States:  Unbound 
2) 3) All Member States None 
4) ICT and BV :  
 All Member States:  Unbound  
 CSS:  
 
All Member States:  Unbound 
 
IP: 
 
All Member States:  Unbound  1) All Member States:  Unbound 
2) 3) All Member States None 
4) ICT and BV :  
 All Member States:  Unbound  
CSS:  
 
All Member States:  Unbound 
 
IP: 
 
All Member States:  Unbound   
                                                      
99 Therapeutical massages and thermal cure s ervices fall under medical and health services  and services provided by nurses, physio therapists and 
paramedical personnel.   
 TN/S/O/EEC/Rev.1 
Page 400 Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
 - Services related to the 
sale of equipment or to the assignment of a 
patent 1), 2), 3) All Member States:  Unbound 
4) ICT and BV
:   
 All Member States:  Unbound  
 CSS - EJP: 
All Member States except FR:  Unbound. 
 FR:  Unbound except concerning the 
temporary entry of technicians where:  
as indicated in the horizontal section but 
without application of a numerical 
ceiling  and subject to the following 
specific limitations: 
 1), 2), 3)  All Member States:  Unbound 
4) ICT and BV  
 All Member States:  Unbound  
 CSS - EJP: 
 All Member States except CY, CZ, EE, HU, LT, 
LV, MT, PL, SI, SK:  Unbound except as 
indicated in the ho rizontal section. 
 CY, CZ, EE, HU, LT, LV, MT, PL, SI, SK: 
Unbound 
  
    - The technician is an employee of a 
juridical person within the territory of another Member, and 
   - that juridical person manufactures 
equipment and has sold that equipment to a commercial 
presence in France, or    
  TN/S/O/EEC/Rev.1
 Page 401Modes of supply: (1) Cross-border (2) Consumption abroad (3) Commercial presence (4) Presence of natural persons 
Sector or Sub-sector Limitations on Market  Access Limitations on National Treatment Additional 
Commitments 
   - that juridical person has assigned a 
patent to a commercial presence in France. 
  - the technician is in charge of 
supervising the construction of the equipment, or of ensuring the 
preparation for the exploitation of 
the patent. 
   - the work permit is delivered for a 
period not exceeding six months.   
   - the technician presents a work 
certificate from the commercial presence in France and a letter 
from the juridical person within the 
territory of another Member demonstrating its agreement to the 
transfer. 
   - the commercial presence in France 
must pay a tax to the International 
Migration Office.  
  
 
  
 IP: 
 All Member States:  Unbound  IP: 
 
All Member States:  Unbound    TN/S/O/EEC/Rev.1 
 Page 403 
 
 
 EUROPEAN COMMUNITIES AND THEIR 
MEMBER STATES  (continued) 
Attachment A  
GLOSSARY  
TERMS USED FOR INDIVIDUAL  MEMBER STATES  
France  
 
AGC Association de gestion et de comptabilité  
SC Société Civile 
SCP Société Civile Professionnelle SEL Société d'Exercice Libéral 
SNC Société en Nom Collectif 
SCS Société en Commandite Simple SARL Société à Responsabilité Limitée SCA Société en Commandite par Actions SA Société Anonyme N.B.:
 Toutes ces sociétés sont dotées de la personnalité morale 
 Germany
 
 
GmbH & CoKG Kommanditgesellschaft, bei der der persönlich haftende Gesellschafter  
 eine GmbH (a stock company with limited responsibility) ist. EWIV Europäische Wirtschaftliche Interessenvereinigung (European Economic   Interest Grouping) 
Italy
 
 SPA Società per Azioni (joint stock company) SRL Società a Responsabilità Limitata (company with limited responsibility)  For Italy the following professional services are covered in the EC offer: Ragionieri-periti commerciali  Bookkeeping accounting-auditing 
Commercialisti Bookkeeping-accounting-auditing 
Geometri Surveyors Ingegneri Engineers Architetti Architects Geologi Geologists Medici Doctors Farmacisti Pharmacists 
Psicologi Psychologists 
Veterinari Veterinarians Biologi Biologists Chimici Chemists Periti agrari Agricultural experts Agronomi Agronomists Attuari Actuarists TN/S/O/EEC/Rev.1 
Page 404  
 
 Attachment B  
NOTES TO THE SECTION ON INTERNATION AL MARITIME TRANSPORT SERVICES 
 Where road, rail, inland waterways (and) (rel ated) (auxiliary) services are not otherwise 
fully covered this schedule, a multimodal transp ort operator (as defined below –3) shall have the 
ability to rent or lease trucks, railway carriages or barges, and related equipment, for the 
purpose of inland forwarding of cargoes, or  have access to, and use of, these forms of 
multimodal activities on reasonable and non- discriminatory terms and conditions for the 
purpose of carrying out multimodal transport operations. (« Reasonable and non-discriminatory terms and conditions » mean, for the purpose of this [additional] commitment 
the ability of the multimodal transport opera tor to arrange for the conveyance of its 
merchandise on a timely basis, including prio rity over other merchandise which has entered the 
port at a later date). 
DEFINITIONS 
1. Without prejudice to the scope of activities which may be considered as « cabotage » 
under the relevant national legislation, this schedule does not include « maritime cabotage services », which are assumed to cover transporta tion of passengers or goods between a port 
located in a Member State and a port located in the same Member State,  and transportation of 
passengers or goods between a port located in a Member State and installations or structures 
situated on the continental shelf of this Member State. 
2. "Other forms of commercial presence for the supply of international maritime transport 
services" means the ability for international ma ritime transport service suppliers of other 
Members to undertake locally all activities which are necessary for the supply to their customers of a partially or fully integrated transport service, within which the maritime 
transport constitutes a substantial element. (T his commitment shall however not be construed 
as limiting in any manner the commitments undertaken under the cross-border mode of 
delivery). 
These activities include, but are not limited to: (a) marketing and sales of maritime transpor t and related services through direct contact 
with customers, from quotation to invoicing, these services being those operated or 
offered by the service supplier itself or by  service suppliers with wh ich the service seller 
has established standing business arrangements; 
(b) the acquisition, on their own account or on  behalf or their customers (and the resale to 
their customers) of any transport and rel ated services, including inward transport 
services by any mode, particularly inland waterways, road and rail, necessary for the 
supply of the integrated services; 
(c)  the preparation of documentation concern ing transport documents, customs documents, 
or other documents related to the origin and character of the goods transported; 
(d) the provision of business information by an y means, including computerised information 
systems and electronic data interchange (s ubject to the provisions of the annex on 
telecommunications); 
(e) the setting up of any business arrangements (including participation in the stock of a 
company) and the appointment of personnel recru ited locally (or, in the case of foreign 
personnel, subject to the horizontal commitment on movement of personnel) with any locally established shipping agency; 
(f)  acting on behalf of the companies, organising the call of the ship or taking over cargoes 
when required.  TN/S/O/EEC/Rev.1 
 Page 405 
 
 
 3. "Multimodal transport operator" means the person on whose behalf the bill of lading/ 
multimodal transport document, or any other document evidencing a contract of multimodal carriage of goods, is issued and who is responsible for the carriage of goods pursuant to the contract of carriage. 
4. "Maritime cargo handling services" means ac tivities exercised by stevedore companies, 
including terminal operators, but not including the direct activities of dockers, when this 
workforce is organised independently of the stevedoring or terminal operator companies. The activities covered include the organisation and supervision of: 
- the loading/discharging of cargo to/from a ship; - the lashing/unlashing of cargo; 
- the reception/delivery and safekeeping of cargoes before shipment or after discharge. 
5. "Customs clearance services" (alternative ly "customs house brokers’ services") means 
activities consisting in carrying out on behalf of another party customs formalities concerning 
import, export or through transport of cargoes, whether this service is the main activity of the 
service provider or a usual complement of its main activity. 
6. "Container station and depot services" means activities consisting in storing containers, 
whether in port areas or inland, with a view to their stuffing/stripping, repairing and making them available for shipments. 
7. "Maritime agency services" means activities consisting in representing, within a given 
geographic area, as an agent the business interests of one or more shipping lines or shipping companies, for the following purposes: 
- marketing and sales of maritime transpor t and related services, from quotation to 
invoicing, and issuance of bills of lading on behalf of the companies, acquisition and resale of the necessary related services, preparation of documentation, and provision of business information; 
- acting on behalf of the companies organising the call of the ship or taking over cargoes 
when required. 
8. "Freight forwarding services" means (the activi ty consisting of organising and monitoring 
shipment operations on behalf of shippers, through the acquisition of transport and related services, preparation of documentation and provision of business information).  
9. Movement of equipment. Transportation between a port located in a Member State and a 
port located in another Member State is open. In addition, International maritime transport 
suppliers can move/reposition their own equipment (i.e. empty containers, flatbeds etc.) on their 
vessels between ports in a Member State of the EC when no revenue is involved, except for:  
- AT, CZ, HU, LU, SK where not applicable.   
10. Feeder services. Transportation between a po rt located in a Member State and a port 
located in another Member State is open. In addition, international maritime transport 
suppliers can operate vessels of any flag for the purposes of pre- and onward carriage of their 
own containerised international cargo between po rts in a Member State of the EC, except for:  
- AT, CZ, HU, LU, SK where not applicable and; 
- CY, DE, EE, ES, FR, FI, EL, IT, LT, LV, MT, PL, PT, SI and SE by authorisation only.  TN/S/O/EEC/Rev.1 
Page 406  
 
 Attachment C  
TELECOMMUNICATIONS  
 
ADDITIONAL COMMITMENT BY THE EUROPEAN COMMUNITIES 
AND THEIR MEMBER STATES 
SCOPE 
The following are definitions and principles on the regulatory framework for the basic 
telecommunications services underpinning the mark et access commitment s by the European 
Communities and their Member States. 
DEFINITIONS 
User  mean service consumer and service suppliers. 
Essential facilities  mean facilities of a public telecommunica tions transport network and service that 
 a) are exclusively or predominantly provided  by a single or limited number of suppliers;  
and 
 b) cannot feasibly be economically or tec hnically substituted in order to provide a 
service. 
A major supplier  is a supplier which has the ability to mate rially affect the terms of participation 
(having regard to price and supply) in the releva nt market for basic telecommunications services as a 
result of: 
 a) control over essential facilities;  or  b) use of its position in the market. 
1. COMPETITIVE SAFEGUARDS : 
1.1. Prevention of anti-competitive practices in telecommunications
: 
 Appropriate measures shall be maintained for the purpose of preventing suppliers who, alone 
or together, are a major supplier from engaging  in or continuing anti-competitive practices. 
1.2. Safeguards : 
 The anti-competitive practices referred to above shall include in particular: 
 a) engaging in anti-competitive cross-subsidization;  b) using information obtained from comp etitors with anti-competitive results; and 
 c) not making available to other services suppliers on a timely basis technical 
information about essential facilities and co mmercially relevant information which 
are necessary for them to provide services. 
2. INTERCONNECTION 
2.1. This section applies to linking with supplie rs providing public telecommunications transport 
networks or services in order to allow the users of  one supplier to communicate with users of another 
supplier and to access services provided by another supplier.  TN/S/O/EEC/Rev.1 
 Page 407 
 
 
 2.2. Interconnection to be ensured : 
 Within the limits of permitted market access,  interconnection with a major supplier will be 
ensured at any technically feasible point in th e network.  Such interconnection is provided100: 
 a) under non-discriminatory terms, cond itions (including technical standards and 
specifications) and rates and of a quality no less favourable than that provided for its 
own like services or for like services of non-affiliated service suppliers or for its 
subsidiaries or other affiliates101; 
 b) in a timely fashion, on terms, conditions (including technical standards and 
specifications) and cost-oriented rates that ar e transparent, reasonable, having regard 
to economic feasibility, and sufficiently unbundl ed so that the supplier need not pay 
for network components or facilities that it does not require for the service to be 
provided; and 
 c) upon request, at points in addition to th e network termination points offered to the 
majority of users, subject to charges that reflect the cost of construction of necessary additional facilities. 
2.3. Public availability of the pr ocedures for interconnection negotiations
 : 
 The procedures applicable for interconnecti on to a major supplier will be made publicly 
available. 
2.4. Transparency of interconnection arrangements : 
 It is ensured that a major supplier will make  publicly available either its interconnection 
agreements or a reference interconnection offer. 
2.5. Interconnection : dispute settlement : 
 A service supplier requesting interconnection with  a major supplier will have recourse, either: 
 a) at any time or  b) after a reasonable period of time which has been made publicly known to an 
independent domestic body, which may be  a regulatory body as referred to in 
paragraph 5 below, to resolve disputes re garding appropriate terms, conditions and 
rates for interconnection within a reasonable period of time, to the extent that these 
have not been established previously. 
3. UNIVERSAL SERVICE 
 Any Member has the right to define the ki nd of universal service obligation it wishes to 
maintain.  Such obligations will not be regarded as anti-competitive per se , provided they are 
administered in a transparent, non-discriminator y and competitively neutral manner and are not more 
burdensome than necessary for the kind of universal service defined by the Member. 
4. PUBLIC AVAILABILITY OF LICENSING CRITERIA 
 Where a licence is required, the following will be made publicly available: 
                                                     
 
100 Suppliers of services or networks not generally av ailable to the public, such as closed user groups, 
have guaranteed rights to connect with the public teleco mmunications transport network or services on terms, 
conditions and rates which are non-discriminatory, transparen t and cost-oriented.  Such terms, conditions and rates 
may, however, vary from the terms, conditions and rates applicable to interconnection between public 
telecommunications networks or services. 
101 Different terms, conditions and rates may be se t in the Community for operators in different 
market segments, on the basis of non-discriminatory and transparent national licensing provisions, where 
such differences can be objectively justified because these services ar e not considered "like services". TN/S/O/EEC/Rev.1 
Page 408  
 
  a) all the licensing criteria and the period of  time normally required to reach a decision 
concerning an application for a licence and 
 b) the terms and conditio ns of individual licences. 
The reasons for the denial of a licence will be  made known to the applicant upon request. 
5. INDEPENDENT REGULATORS 
 The regulatory body is separate from, and not accountable to, any supplier of basic 
telecommunications services.  The decisions of and the procedures used by regulators shall be impartial with respect to all market participants. 
6. ALLOCATION AND USE OF SCARCE RESOURCES 
 Any procedures for the allocation and use of scarce resources, including frequencies, numbers 
and rights of way, will be carried out in an obj ective, timely, transparent and non-discriminatory 
manner.  The current state of allocated frequency ba nds will be made publicly available, but detailed 
identification of frequencies allocated for specific government uses is not required.  TN/S/O/EEC/Rev.1 
 Page 409 
 
 
 Attachment D  
FINANCIAL SERVICES  
ADDITIONAL COMMITMENTS BY PART OF THE EC (AT, BE, DK, DE, ES, FI, FR, EL, IE, IT, 
LU, NL, PT, SE, UK) 
INSURANCE  
a) Part of the EC (AT, BE, DK, DE, ES, FI, FR, EL, IE, IT, LU, NL, PT, SE, UK)  notes the close 
co-operation among the insurance regulatory and su pervisory authorities of these Member States and 
encourages their efforts to promote improved supervisory standards. 
b) These Member States will make their best e ndeavours to consider within 6 months complete 
applications for licenses to conduct direct insu rance underwriting business, through the establishment 
in a Member State of a subsidiary in accordance with  the legislation of that Member State, by an 
undertaking governed by the laws of a third countr y. In cases where such applications are refused, the 
Member State authority will make its best endea vours to notify the undertaking in question and give 
the reasons for the refusal of the application. 
c) The supervisory authorities of these Member St ates will make their best endeavours to respond 
without undue delay to requests for information by a pplicants on the status of  complete applications 
for licences to conduct direct insurance underwriti ng business, through the establishment in a Member 
State of a subsidiary in accordance with the legi slation of that Member State by an undertaking 
governed by the laws of a third country. 
d) Part of the EC (AT, BE, DK, DE, ES, FI, FR, EL, IE, IT, LU, NL, PT, SE, UK)  will make  its 
best endeavours to examine any questions pertaining to the smooth operation of the internal market in 
insurance, and consider any issues that might have an impact on the internal  market in insurance. 
e) Part of the EC (AT, BE, DK, DE, ES, FI, FR, EL, IE, IT, LU, NL, PT, SE, UK)  notes that, as 
regards motor insurance, under EC law as in force on 31 March December 1997 2003  May 2005 , and 
without prejudice to future legislation, premiums may be calculated taking several risk factors into 
account. 
f) Part of the EC (AT, BE, DK, DE, ES, FI, FR, EL, IE, IT, LU, NL, PT, SE, UK)  notes that under 
EC law, as in force on 31 March December 1997 2003  May 2005 , and without prejudice to future 
legislation, the prior approval by national superv isory authorities of policy conditions and scales of 
premiums that an insurance undertaking in tends to use is generally not required. 
g) Part of the EC (AT, BE, DK, DE, ES, FI, FR, EL, IE, IT, LU, NL, PT, SE, UK)  notes that under 
EC law, as in force on 31 March December 1997 2003  May 2005 , and without prejudice to future 
legislation, the prior approval by  national supervisory authorities of increases in premium rates in 
generally not required. 
OTHER FINANCIAL SERVICES  
a) In application of the relevant EC Direc tives, these Member States will make their best 
endeavours to consider within 12 months comple te applications for licenses to conduct banking 
activities, through the establishment in a Member State of a subsidiary in accordance with the 
legislation of that Member State, by an undertaking governed by the laws of a third country. In cases 
where such applications are refu sed, the Member State will make its best endeavours to notify the 
undertaking in question and give the reasons for the refusal of the application. TN/S/O/EEC/Rev.1 
Page 410  
 
 b) These Member States will make their best endeavours to respond wi thout undue delay to 
requests for information by applicants on the status  of complete applications for licenses to conduct 
banking activities, through the establishment in a Member  State of a subsidiary in accordance with the 
legislation of that Member State, by an undert aking governed by the laws of a third country. 
c) In application of the relevant EC Direc tives, these Member States will make their best 
endeavours to consider within 6 months complete  applications for licenses to conduct investment 
services in the securities field, as defined in th e Investment Services Directive, through the 
establishment in a Member State of a subsidiary in  accordance with the legislation of that Member 
State, by an undertaking governed by the laws of a third country. In cases where such applications are 
refused, the Member State will make its best ende avours to notify the undertaking in question and 
give the reasons for the refusal of the application. 
d) These Member States will make their best endeavours to respond w ithout undue delay to 
requests for information by applicants on the status  of complete applications for licenses to conduct 
investment services in the securities area, through the establishment in a Member State of a subsidiary 
in accordance with the legislation of that Member St ate, by an undertaking governed by the laws of a 
third country. 
 
 TN/S/O/EEC/Rev.1 
Page 411 
 
 
Attachment E  
POSTAL AND COURIER SERVICES 
TEXT OF COMMUNICATION  TN/S/W/26 OF THE EUROPEAN COMMUNITIES ON A 
REFERENCE PAPER ON POSTAL AND COURIER SERVICES 
 
I. INTRODUCTION 
1. This communication is a complement to the sectoral proposal S/CSS/W/61 of the 
European Communities and their Member Stat es on the postal and courier sector, which 
notably contemplated the possibility of a reference  paper for postal and courier services.  The 
EC suggests that the following reference paper prop osal on postal and courier services could be 
a model to be further discussed with Members with  a view to insert a final version of the paper 
in the additional commitments of Members willin g to take specific commitments in the postal 
and courier services sector.  
2. The present proposal does not deal with two important issues, which should be discussed 
further, namely :  
(a) relations between WTO and UPU rules, which the EC considers should not be 
covered by the reference paper but should be further discussed among 
Members;  
(b) a list of examples of the anti-competitive practices mentioned in section 1 of the 
following proposal, as well as a list of practices which should not be considered 
as anti-competitive per se , which the EC considers should in principle be added 
to the reference paper at some stage.  
II. PROPOSAL FOR A REFERENCE PAPER ON THE POSTAL AND COURIER 
SECTOR 
Scope  
The following are definitions and principles on the regulatory framework for all postal 
and courier services.  
Definitions  
An "individual licence"  is an authorisation, granted to an individual supplier by a 
regulatory authority, which is required before supplying a given service. 
Universal service  is the permanent provision of a postal service of specified quality at all 
points in the territory of a Member at affordable prices for all users.  
1. Prevention of anti-competitive practices in the postal and courier sector 
Appropriate measures will be maintained or  introduced for the purpose of preventing 
suppliers who, alone or together, have the ability to  affect materially the terms of participation 
(having regard to price and supply) in the rele vant market for postal and courier services as a 
result of use of their position in the market, from engaging in or continuing anti-competitive 
practices. 
2. Universal service 
Any Member has the right to define the kind of universal service obligation it wishes to 
maintain. Such obligations will not be regarded as  anti-competitive per se, provided they are TN/S/O/EEC/Rev.1 
Page 412  
 
 administered in a transparent, non-discrimina tory and competitively neutral manner and are 
not more burdensome than necessary for the kind of universal service defined by the Member. 
3. Individual licences 
An individual licence may only be required fo r services which are within the scope of the 
universal service.  
Where an individual licence is required, the fo llowing will be made publicly available: 
(a) all the licensing criteria and the period of time normally required to reach a 
decision concerning an application for a licence;  and 
(b) the terms and conditions of  individual licences. 
The reasons for the denial of an individual licence will be made known to the applicant 
upon request and an appeal procedure through an  independent body will be established at the 
Member's level.  Such a procedure will be tr ansparent, non-discriminatory, and based on 
objective criteria.  
4. Independence of the regulatory body 
The regulatory body is legally separate from , and not accountable to, any supplier of 
postal and courier services. The decisions of an d the procedures used by the regulatory body 
will be impartial with respect to all market participants. 
III. EXPLANATORY NOTES  
A. WHAT IS A REFERENCE PAPER ?  
3. In addition to the general commitments impo sed by GATS on all the services sectors it 
covers, Members can take "specific" commitments  in the sectors of their choice. The specific 
commitments are described in the "schedule of commitments" of each Member and divided into 
market access (Article XVI of GATS), nation al treatment (Article XVII), and "additional 
commitments" (Article XVIII).  
4. A reference paper is a list of these "additional commitments" for a given sector, which 
Members are invited to inscribe in their schedules of commitments if they wish to do so. Thus, 
the reference paper only has a legal value inasmuch as it is inscribed in a Member's schedule of 
commitments.  But it can be a useful "reference"  for negotiations on the liberalisation of trade 
in a given sector.  There is to this day one ref erence paper, on telecommunications, which has 
been undertaken by a significant number of WTO Members102.  
B. WHY A REFERENCE PAPER IN POSTAL AND COURIER ? 
5. The postal and courier sector has some specific features :  
(a) importance of regulation ;  
(b) predominance of State-owned operators ;  
                                                      
102 75 Members have undertaken the reference paper in its entirety, 5 others have only done so partly.  TN/S/O/EEC/Rev.1 
 Page 413 
 
 
 (c) tendency of the postal operators to diversify their activities (finance, 
telecommunications, internet, express). 
6. These features mainly characterise the "tra ditional" activities where a universal service 
obligation exists, but they can "spill over" in ot her sub-sectors, such as express delivery (cross-
subsidisation, for instance). They might justify sp ecific rules for the postal and courier sector, in 
order:  
(a) to avoid that commitments in market access and national treatment are 
rendered ineffective by other practices specific to the sector;  
(b) to have a common view on the scope of terms commonly used in schedules of 
commitments (such as universal service) in order to clarify commitments or 
possible restrictions to market access and national treatment which Members 
might wish to keep in their schedules of commitments.    
C. THE POSSIBLE CONTENTS OF THE REFERENCE PAPER  
This part describes each paragraph of  the proposed reference paper.   
1. Scope 
7. It is proposed to draft a reference paper for the whole sector (postal and courier), 
including express delivery services.   
2. Definitions 
8. The terms of "users" and "essential facilit ies", defined in the reference paper on 
telecommunications (hereafter RPT), are not used in the proposal because they do not play the 
same role in the postal/courier sector.  
9. It is proposed to include a definition of individual licences and universal service, which 
did not exist in the RPT, but which seem necessa ry for the paragraphs dedicated to universal 
service and licensing procedures.  The definition  of universal service is consistent with (and 
inspired by) the definition given at UPU level.  
3. Prevention of anti-competitive practices 
10. This paragraph aims at preventing dominant  players from abusing their market power. 
It is substantially inspired by the paragraph of  the RPT.  However, the subsequent paragraph 
of the RPT, which describes examples of such anti-competitive practices, has not been included 
as a further analysis of the anti-competitive practices specific to the postal and courier sector 
appears necessary.  
4. Universal service  
11. Universal service is a key component of the postal sector for most Members.  The EC 
believes that this principle should be expressly me ntioned in additional commitments rules.  In 
particular, this paragraph confirms the possi bility to impose universal services obligations 
provided they respect certain basic rules, such  as transparency, non-discrimination and a 
neutral administration.  It is entirely inspired by the RPT.  TN/S/O/EEC/Rev.1 
Page 414  
 
 5. Licensing criteria 
12. This paragraph aims at giving operators minimal guarantees in the licensing 
procedures.  The wording of the RPT has been included, but mention of an appeal procedure 
has been added.  
13. In addition, the possibility of imposing an individual licensing procedure on an operator 
would be restricted to services where a universa l service obligation exists.  This would answer 
concerns that some countries might actually f eel enticed by the reference paper to add new 
licensing procedures in activities where such pr ocedures did not exist yet (in express delivery 
services notably).  
6. Independent regulators  
14. This paragraph imposes the principle of an independent regulator. The provisions of the 
RPT have broadly been included.  
D. RELATIONS WITH UPU 
15. The question of the relation between rules la id down by the UPU and the rules of the 
WTO will have to be dealt with by Members.  One of these possible overlaps is the "terminal 
dues" system. Terminal dues are the tariffs received by universal serv ices operators for the 
delivery of international mail.  These tariffs a re managed as per rules decided in the UPU but 
the question is whether the system, which draws a distinction between developed and developing 
countries and is not always related to costs, is consistent with GATS and notably its MFN 
obligation.  
16. Because of its flexibility, a reference paper does not appear to be the right instrument to 
deal with this more systemic problem.  Howe ver, the question of the relations between UPU 
rules and GATS should be addressed in the negoti ations at some point, in order to support 
ongoing efforts within the UPU to establish a more cost-oriented terminal dues system.   
 
_______________ 
 
 
  
  TN/S/O/EEC/Rev.1
 Page 415EUROPEAN COMMUNITIES AND THEIR MEMBER STA TES - LIST OF ARTICLE II (MFN) EXEMPTIONS 
 
 
Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
Audiovisual services – Distribution of 
audiovisual works Redressive duties which may be 
imposed in order to respond to 
unfair pricing practices, by certain third countries distributors of 
audiovisual works.  All Members Indefinite Unfair pricing practices may cause 
serious disruption to the distribution of 
European works 
Audiovisual services Measures  taken to prevent, correct 
or counterbalance adverse, unfair or unreasonable conditions or 
actions affecting EC audiovisual 
services, products or service providers, in response to 
corresponding or comparable 
actions taken by other Members.  All Members Indefinite 
The need for exemption will lapse 
together with 
corresponding exemption from other 
Members Need to protect the European 
Communities and their Member States from adverse, unfair or unreasonable 
unilateral actions from other Members 
Audiovisual Services – Production and 
distribution of 
audiovisual works 
through broadcasting or other forms of 
transmission to the 
public. Measures which define works of 
European origin, in such a way as 
to extend national treatment to 
audiovisual works which meet 
certain linguistic and origin criteria regarding access to broadcasting or 
similar forms of transmission. 
 Parties to the Council of 
Europe Convention on 
Transfrontier Television or 
other European countries 
with whom an agreement may be concluded. Indefinite. 
Exemption needed, 
for certain countries, 
only until an 
economic integration agreement is 
concluded or 
completed. The measures aim, within the sector, to 
promote cultural values both within EC 
Member States and with other countries 
in Europe, as well as achieving linguistic 
policy objectives    
 TN/S/O/EEC/Rev.1 
Page 416 Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
Audiovisual Services - Production and 
distribution of cinematographic works 
and television 
programmes Measures based upon government-
to-government framework 
agreements, and plurilateral agreements, on co -production of 
audiovisual works, which confer 
National Treatment to audiovisual works covered by these 
agreements, in particular in relation 
to distribution and access to 
funding.  
 All countries with whom 
cultural cooperation may 
be desirable (agreements already exist, or are being 
negotiated, with the 
following countries:  Algeria, Angola, 
Argentina, Australia, 
Brazil, Burkina Faso, 
Canada, Cape Verde, 
Chile, Côte d'Ivoire, Colombia, Cuba, Egypt, 
Guinea Bissau, India, 
Israel, Mali, Mexico, Indefinite The aim of these agreements is to 
promote cultural links between the 
countries concerned 
  Morocco, Mozambique, 
New Zealand, São Tomé e Principe, Senegal, States 
in Central, Eastern and 
South-Eastern Europe, 
Switzerland, Tunisia, 
Turkey, Venezuela).   
Audiovisual Services - 
Production and 
distribution of television programmes 
and cinematographic 
works Measures granting the benefit of 
any support programmes (such as 
Action Plan for Advanced 
Television Services , MEDIA  or 
EURIMAGES ) to audiovisual 
works, and suppliers of such works, meeting certain European origin 
criteria. European countries Indefinite. 
Exemption needed, 
for certain countries, only until an 
economic integration 
agreement is concluded or 
completed. These programmes aim at preserving 
and promoting the regional identity of 
countries within Europe which have long-standing cultural links  
  TN/S/O/EEC/Rev.1
 Page 417Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
Audiovisual -Distribution services Waiver of the requirement in Spain 
to obtain licences for the 
distribution of dubbed films of non-Community origin, granted to films 
of European origin which are 
especially recommended for children's audiences. Parties to the Council of 
Europe Indefinite. 
Exemption needed 
for certain countries, until an economic 
integration 
agreement is concluded or 
completed. The measure aims at promoting 
European cultural values and linguistic 
policy objectives toward the youth. 
Audiovisual services:  television and radio broadcasting services Foreign participation in companies 
in Italy exceeding 49% of the capital and voting rights, subject to 
a condition of reciprocity. All countries Indefinite Need to  ensure effective market access 
and equivalent treatment for Italian service suppliers 
Audiovisual services:  production and 
distribution of 
cinematographic works and television 
programmes in Nordic 
countries Measures taken in Denmark , 
Sweden and Finland  that are 
adopted for the implementation of 
benefits in conformity with such support programmes as the 
NORDIC FILM and TV FUND in 
order to enhance production and 
distribution of audiovisual works 
produced in Nordic countries. Finland, 
Norway, Sweden,  
Iceland Indefinite Preservation and promotion of the 
regional identity of the countries 
concerned 
Audiovisual services; 
production and 
distribution of 
cinematographic works 
and television 
prog rammes in Nordic 
countries  Measures taken in Finland that are 
adopted for the implementation of 
benefits in conformity with such 
support programmes as the 
NORDIC FILM and TV FUND in 
order to enhance production and 
distribution of audiovisual works 
produced  in Nordic countries  Nordic countries  Indefinite  Preservation and promotion of the 
regional identity of the countries 
concerned   
 TN/S/O/EEC/Rev.1 
Page 418 Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
Audiovisual services; 
production and 
distribution of 
cinematographic works 
and television 
programmes in Nordic 
countries  Measur es taken in Sweden that are 
adopted for the granting of 
broadcasting facilities for 
programmes from Nordic countries 
and for the financing of and 
implementation of benefits from 
such support programmes as the 
NORDIC FILM and TV FUND 
which are intended to e nhance 
production and distribution of 
audiovisual works produced in 
Nordic countries  Nordic countries  Indefinite  Preservation and promotion of the 
regional identity of the countries 
concerned  
Rail Transport 
Passenger and Freight Measures that are taken under 
existing or future  agreements and 
which regulate traffic rights and 
operating conditions and the provision of transport services in 
the territory of the Czech Republic 
and the Slovak Republic and 
between the countries concerned All countries with which 
agreements are or will be 
in force Indefinite To protect the integrity of rail transport 
infrastructure and th e environment and 
to regulate traffic rights in the territory 
of the Czech Republic and the Slovak Republic and between the countries 
concerned 
Road transport - 
passenger and freight Provisions in existing or future 
agreements on international road 
haulage (including combined 
transport - road/ra il) and passenger 
transport, concluded between the 
EC or their Member States and 
third countries, which:  
 Switzerland, States in 
Central, Eastern and 
South-Eastern Europe and 
all Members of the Commonwealth of 
Independent States, 
Albania,  Turkey, Lebanon, Israel, Syria, 
Jordan, Egypt, Tunisia, 
Algeria, Morocco, Cyprus, 
Malta , Iran, Afghanistan, 
Iraq, Kuwait Indefinite The need for exemption is linked to the 
regional characteristics of the cross-
border provision of  road transport 
services  
  TN/S/O/EEC/Rev.1
 Page 419Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
 - reserve or limit the provision 
of a transport service between 
the contracting parties or across the territory of the 
contracting parties to vehicles 
registered in each contracting party
103; 
    
 - provide for tax exemption for 
 such vehicles.    
Road Transport 
Passenger and Freight Measures that are taken under 
existing or future  agreements and 
which reserve or limit the provision of transport services and specify operating conditions, including transit permits and/or preferential road taxes of a transport services into, in, across and out of the Czech 
republic to the contracting parties concerned All countries with which 
agreements are or will be in force Indefinite To protect the integrity of road transport 
infrastructure and th e environment and 
to regulate traffic rights in the territory of the Czech Republic and between the countries concerned 
Road transport; 
passengers and freight Provisions of existing and future 
reciprocal bilateral and plurilateral 
agreements on international road transport (including combined 
transport, road/rail) reserving 
cabotage transport in Finland All countries with which 
bilateral or plurilateral 
agreements are in force Indefinite  Regional specificity of the road transport 
services 
                                                      
103 With regard to Austria the part of the MFN exemption regardin g traffic rights covers all countries with whom bilateral agreeme nts on road transport or other 
arrangements relating to road transport exist or may be desirable.  
 TN/S/O/EEC/Rev.1 
Page 420 Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
Road Transport (passengers and 
freight) VAT-exemption in Austria is 
limited to international passenger 
transport carried out by foreign entrepreneurs by means of motor 
vehicles registered in countries 
indicated in column 3) Successor States of former 
Yugoslavia, Poland , 
Switzerland, successor States of the former USSR 
(with the exception of the 
Baltic States, Azerbaijan, Georgia, Moldova and 
Uzbekistan), Czech 
Republic, Slovak 
Republic, Hungary  Indefinite Reciprocity;  facilitating of the 
development of international touring 
Road transport - 
passenger and freight  Exemption from vehicles tax in 
Austria under certain conditions on 
the grounds of declara tions of 
reciprocity limited to vehicles 
registered in the countries indicated 
in column  3) Poland, Hungary  Indefinite  Reciprocity;  facilitating of the 
development of international touring 
and/or international transport of goods  
Road transport - passenger and freight Exemption from vehicles tax in 
Austria under certain conditions on 
the grounds of de facto reciprocity 
limited to vehicles registered in the 
countries indicated in column 3) 
 Bulgaria , Israel, Monaco, 
San Marino, Turkey, 
Hungary , Vatican City, 
United States Indefinite Reciprocity;  facilitating of the 
development of international touring 
and/or international transport of goods 
Road Transport Passenger and Freight Measures that are taken under 
bilateral agreements and which set the provisions of transport services 
and specify operating conditions, 
including bilateral transit and other transport permits for transport 
services into, through and out of 
the territory of the Republic of Lithuania to the contracting parties 
concerned, road taxes and levies. All countries with which 
agreements are or will be in force Indefinite To protect the transport infrastructure 
and the environment and to regulate traffic rights in the territory of Lithuania 
and between countries concerned.  
  TN/S/O/EEC/Rev.1
 Page 421Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
All passenger and freight transport 
services excluding maritime transport Poland: Reciprocity requirement 
concerning supply of transport 
services by suppliers of countries concerned - in, into and across the 
territory of such countries All countries Indefinite System of reciprocal agreements - 
existing and future - on transport 
cooperation (or of si milar character) and 
promotion and protection of foreign 
investments, implementing - among 
others - transportation quotas resulting from bilaterally agreed system of 
permits 
Road Transport 
Passenger and Freight Measures that are taken under 
existing or future  agreements and 
which reserve or limit the provision of transport services and specify operating conditions, including transit permits and/or preferential road taxes of a transport services into, in, across and out of the Slovak Republic to the contracting parties concerned All countries with which 
agreements are or will be in force Indefinite To protect the integrity of road transport 
infrastructure and th e environment and 
to regulate traffic rights in the territory of the Slovak Republic and between the countries concerned 
Road transport services 
- Freight  (CPC 7123) Authorization for the establishment 
of a commercial presence in Spain may be refused to service suppliers, 
whose country of origin does not 
accord effective market access to Spanish service suppliers All countries Indefinite Need to  ensure effective market access 
and equivalent treatment for Spanish service suppliers 
CRS and sales and marketing of air transport services Provision of Article 7 of 
Regulation (EC) No. 2299/89, as amended by Regulation (EC) No. 
3089/93, whereby the obligations 
of CRS system vendors or of parent 
and participating air carriers shall 
not apply where equivalent treatment to that applied under the 
Regulation is not accorded in the 
country of origin of the parent carrier or of the system vendor. All countries where a CRS 
system vendor or a parent air carrier is located. Indefinite The need for the exemption results from 
the insufficient development of multilaterally agreed rules for the 
operation of CRS.  
 TN/S/O/EEC/Rev.1 
Page 422 Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
Internal waterways transport Measures based upon existing or 
future agreements on access to 
inland waterways (incl. agreements following the Rh ine-Main-Danube 
link), which reserve traffic rights 
for operators based in the countries concerned and meeting nationality 
criteria regarding ownership. 
 Switzerland, States in 
Central, Eastern and 
South-Eastern Europe and all Members of the 
Commonwealth of 
Independent States. Indefinite. 
Exemption needed, 
for certain countries, only until an 
economic integration 
agreement is concluded or 
completed. To regulate transport capacity on inland 
waterways taking into account 
geographic specificity. 
Internal waterways transport Regulations
104 implementing the 
Mannheim Convention on Rhine 
Shipping. Switzerland Indefinite To regulate transport capacity on inland 
waterways taking into account 
geographic specificity. 
Inland Waterways 
Transport (passengers 
and freight) In Austria: 
a) Certain traffic rights are reserved 
for vessels of the countries 
indicated in column 3) (nationality requirements regarding ownership) 
 
b) Recognition of certificates and 
licences of the countries indicated 
in column 3) Bulgaria, Hungary , 
successor States of former 
Yugoslavia, Romania, 
Czec h Republic, Slovak 
Republic,  successor States 
of former USSR, 
Netherlands, Federal 
Republic of Germany  Indefinite;  the 
exemption applies to 
existing and new 
measures Historical development;  specific 
regional aspects 
Internal Waterways 
Passenger and Freight 
Transportation Measures that are taken under 
existing or future  agreements and 
which reserve the access to and traffic rights in internal waterways of the Slovak Republic to foreign 
operators All countries with which 
agreements are or will be 
in force Indefinite To protect the integrity of infrastructure 
and the environment and to regulate 
traffic rights in the Slovak Republic 
                                                      
  104 The Following Member States are  covered by this MFN exemption: Belgium, Denmark, France, Germany, Greece,  Ireland, Italy, Lux embourg, the Netherlands, 
Portugal, Spain and United Kingdom.  
  TN/S/O/EEC/Rev.1
 Page 423Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
Maritime transport; cabotage Reciprocal existing and future 
measures taken in Finland 
exempting vessels registered under the foreign flag of a specified other 
country from the general 
prohibition to operate cabotage transport in Finland All countries Indefinite Regional specificity of the maritime 
cabotage transport 
Maritime transportation Reciprocal measures taken in 
Sweden based upon existing or 
future agreements exempting vessels registered under the foreign 
flag of a specified other country 
from the general prohibition to operate cabotage traffic All countries with which 
bilateral or plurilateral 
agreements are in force Indefinite To regulate cabotage traffic based on 
reciprocal agreements 
Rental/leasing services 
without operators, relating to ships 
(CPC 83103). Chartering in of foreign ships by 
consumers resident in Germany may be subject to condition of 
reciprocity. All countries Indefinite Need to  ensure effective market access 
and equivalent treatment for German service suppliers. 
Rental of vessels with 
crew  
(CPC 7213, 7223). 
     
Fishing and 
fishing-related services Preferential treatment - in the area 
of fisheries jurisdiction of countries involved - in relation to the services 
and service providers from 
countries with which Poland has favourable fishery relations based 
on compliance to the international 
conservation practices and polices or agreements on fisheries, 
particularly in the Baltic Sea basin 
 All countries Indeterminate Cooper ation concerning the conservation 
of fisheries and fishing based on the practice as well as existing and future 
agreements, particularly in the Baltic Sea 
basin  
 TN/S/O/EEC/Rev.1 
Page 424 Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
Legal services Attorneys from foreign countries 
can participate in Lithuania as 
advocates in court only in accordance with bilateral 
agreements on legal assistance. 
 All countries with which 
agreements are or will be 
in force. Indefinite Ability to control the  legality and 
responsibility 
Human Health 
Services Provision to Cypriot citizens of 
medical treatment, not available in 
Cyprus, in selected countries with 
which bilateral agreements have been signed or will be signed in the 
future All countries with whom 
medical co-operation 
might be desirable.  
(Agreements already exist 
with medical centres in 
Greece, the UK, and 
Israel)  Indefinite The measure is necessary due to the 
existence or possible future signing of 
new bilateral agreements between 
Cyprus and third countries with whom Cyprus has geographical proximity or 
other special links 
Public Social Security Services Provisions of bilateral agreements 
on social security concluded 
between Cyprus and certain countries Australia, Egypt, Canada, 
Province of Quebec, and 
any country with whom an agreement may be 
concluded in the future Indefinite To enable persons who are or become 
subject to the social security legislation 
of the contracting parties to maintain their social security rights if they move 
from one country to another, or to 
acquire such rights.  
    These agreements which provide, inter 
alia, for totalizing periods of insurance or residence in the contracting States for 
purposes of eligibility to benefits are 
concluded between Cyprus and countries with whom there is movement of labour  
  TN/S/O/EEC/Rev.1
 Page 425Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
Publishing  (Part of CPC 88442) Foreign participation in companies 
in Italy exceeding 49% of the 
capital and voting rights, subject to a condition of reciprocity. All countries Indefinite Need to  ensure effective market access 
and equivalent treatment for Italian 
service suppliers. 
News agency Services  
(Part of CPC 962) Foreign participation in companies 
in France publishing publications in 
the French language exceeding 20% of the capital or of voting 
rights in the company, subject to a 
condition of reciprocity. All countries Indefinite Need to  ensure effective market access 
and equivalent treatment for French 
service suppliers. 
Press Agency Services  
(Part of CPC 962) Market access in France.  Subject 
to a condition of reciprocity. All countries Indefinite Need to  ensure effective market access 
and equivalent treatment for French 
service suppliers. 
Direct non -life 
insurance  Measures based on a bilateral 
agreement between the European 
Communities105 and Switzerland on 
direct insurance other th an life 
insurance.  This agreement 
provides on a reciprocal basis for 
freedom of establishment and the 
right to take up or pursue non -life 
insurance business for agencies and 
branches of undertakings whose 
head office is situated in the 
territory of the ot her contracting 
party.  Switzerland  Indefinite  Need to remove obstacles to the taking 
up and pursuit of non -life insurance 
business in the framework of an 
agreement between the European 
Communities and Switzerland on non -
life insurance consistent with the 
provisions of paragraph 3 of the Annex 
of Financial Services  
                                                      
105 This MFN exemption does not apply with regard to the following Member States: Austria, Finland and Sweden.  
 TN/S/O/EEC/Rev.1 
Page 426 Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
Financial services Commitments undertaken by 
Hungary under mode (3) may be 
subject to reciprocity requirement.  All countries Indefinite To obtain equal market access 
possibilities for Hungarian service 
providers. 
Financial services  Measure granting favourable tax 
treatment (off -shore regime) in 
Italy to service suppliers trading 
with the countries to which the 
measure applies.  States in Central, Eastern 
and South -Eastern Europe, 
and all Members of the 
Commonwealth of 
Independent States  10 years  The need to aid the countries concerned 
in their transition to a market economy.  
Financial Services106 Authorization for a service supplier 
of another Member to establish a 
commercial presence in the Slovak 
Republic or conduct new activities may be denied in cases when 
Slovak suppliers are denied such 
access and treatment in the country of origin of service supplier 
concerned All countries concerned Indefinite To obtain equal market access 
possibilities for Slovak services 
providers 
Licensing of branches or subsidiaries of 
foreign financial service suppliers The requirement of an economic 
interest test bound in Austria
107 is 
waived for countries indicated in column 3) List of countries is subject 
to further consideration Indefinite Reciprocity;  countries not indicated in 
column 3) are pres umed not to offer 
competitive opportunities and effective market access to Austrian service 
suppliers equivalent to those offered by 
Austria 
                                                      
106 The Slovak Republic shall remove the condition of the reci procal treatment after adoption of the new Act on Banks. 
107 This measure will not be applied during the first six months after the entry into force of the WTO.  
  TN/S/O/EEC/Rev.1
 Page 427Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
Purchase of land   According to the Constitution of 
the Republic of Lithuania local 
governments (municipalities), other national entities as well as those 
foreign entities conducting 
economic activities in Lithuania which are specified by the 
constitutional law in compliance 
with the criteria of European and 
other integration which Lithuania 
has embarked on are permitted to acquire into  their ownership non-
agricultural land plots required for 
the construction and operation of buildings and facilities necessary 
for their direct activities. The land 
plot acquisition procedure, terms and conditions, as well as 
restrictions shall be established by 
the constitutional law. All countries determined 
by the constitutional law: 
Member-states of OECD
*, 
NATO* and associated 
countries of EU; 
  
 Indefinite Desire to create more favourable 
conditions for greater economic 
cooperation for Lithuania and the countries concerned. 
Tourist guides services  In Lithuania, tourist guides from 
foreign countries can provide 
tourist guides services only in 
accordance with bilateral agreements (contracts) on tourist 
guides services assistance on a 
reciprocity basis. All countries with which 
agreements (contracts) are 
or will be in force  
Indefinite Preservation and promotion of the 
cultural identity 
                                                      
* Provided that these countries were OECD and NATO members before 20 June 1996.  
 TN/S/O/EEC/Rev.1 
Page 428 Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
All sectors  Cyprus: 
Waiving of limitations to market 
access and national treatment in the area of commercial presence, 
including the movement of capital, 
with respect to the countries specified under column 3)  EFTA countries Indefinite A gradual liberalization of commercial 
presence .  Bilateral agreements relating 
to the mutual protection and promotion of investments with some of the EFTA 
countries are under preparation. 
All sectors Measures taken in Denmark , 
Sweden and Finland   aimed at 
promoting Nordic cooperation, such as: 
 
- financial support to R&D 
projects (the Nordic Industrial 
Fund); 
 Sweden, Finland,
 Iceland 
and Norway Indefinite To maintain and develop Nordic 
cooperation. 
 - funding of feasibility studies 
for international projects (the 
Nordic Fund for Project 
Exports); 
  
- financial assistance to 
companies108 utilizing 
environmental technology (the Nordic Environment Finance 
Corporation).    
                                                      
108 Applies to East European companies, which are cooperating with one or more Nordic companies.  
  TN/S/O/EEC/Rev.1
 Page 429Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
All sectors The nationals of countries other 
than Estonia are given preferential 
treatment when granting permits for entry, stay, and work in Estonia 
to natural persons providing 
services (other than essential persons as defined in I Horizontal 
commitments in the Schedule of 
Specific Commitments of Estonia 
on trade in services) on the basis of 
reciprocity established by agreements between Estonia and 
these countries. All countries with whom 
labour market integration 
may be mutually desirable.  Indefinite. To further liberalise the conditions of 
entry, stay, and work of natural persons 
belonging to the citizenship of countries with whom Estonia may need free 
movement of labour to achieve 
flexibility in the Estonian services-related labour market. 
All sectors  Measures taken in Finland aimed at 
promoting Nordic cooperation, 
such as:  
 
-      guarantees and loans to 
investment pro jects and 
exports (The Nordic 
Investment Bank)  
 
- financial support to R&D 
projects (the Nordic Industrial 
Fund);  
 
- funding of feasibility studies 
for international projects (the 
Nordic Fund for Project 
Exports);  
 Denmark, Sweden, Iceland 
and Norway  Indef inite To maintain and develop Nordic 
cooperation.   
 TN/S/O/EEC/Rev.1 
Page 430 Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
 -  financial assistance to 
companies109 utilizing 
environmental technology 
(the Nordic Environment 
Finance Corporation).     
All sectors Poland: 
Commercial presence notions 
contained in:  
- commerce and navigation treaties; 
- business and economic relation treaties; 
- promotion and protection of 
foreign investment agreement; 
that go beyond limitations 
embodied in Poland's schedule of 
specific commitments All countries Indeterminate Reciprocal provisions of existing and 
future agreements 
All sectors Poland accepts compulsory 
arbitration of investor/state 
investment disputes brought by or 
in respect of service suppliers of 
countries with which Poland has or may have agreements providing for 
such procedure All countries Indeterminate Promotion and protection of foreign 
investment 
All sectors  Measures taken in Sweden aimed at 
promoting Nordic cooperation, 
such as:  
 -
 guarantees and loans to 
investment projects and 
exports (The Nordic 
Investment Bank)  Denmark, Fin land, Iceland 
and Norway  Indefinite  To maintain and develop Nordic 
cooperation.  
                                                      
109 Applies to East European companies, which are cooperating with one or more Nordic companies.  
  TN/S/O/EEC/Rev.1
 Page 431Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
 -  financial support to R&D 
projects (the Nordic Industrial 
Fund);     
 - funding of feasibility studies 
for international projects (the 
Nordic Fund for Project 
Exports);  
 
- financial assistance to 
companies110 utilizing 
environmental technology 
(the Nordic Environment 
Finance Corporation).     
All Sectors  Extension of full national treatment 
in Sweden to investors from 
another country in relation to every 
kind of investment asse t Côte d'Ivoire  
Madagascar  
Senegal  Minimum 11 years  The measure reflects special investment 
conditions contained in bilateral treaties  
All sectors Authorization for purchase of real 
estate in Italy by foreign natural 
persons and juridical persons 
granted on the basis of reciprocity. All countries Indefinite The reciprocity requirement is put in 
place to ensure equivalent treatment for 
Italians in other countries. 
All sectors Waiver of nationality requirements 
for the exercise, in Portugal, of 
certain activities and professions by natural persons supplying services 
from the designated countries Countries of Portuguese 
official language (Angola, 
Brazil, Cape Verde, Guinea-Bissau, 
Mozambique and São 
Tomé & Principe) Indefinite This measure reflects historical links 
between Portugal and these countries. 
                                                      
110 Applies to East European companies, which are cooperating with one or more Nordic companies.  
 TN/S/O/EEC/Rev.1 
Page 432 Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
All sectors  Facilitation of access procedures in 
France for the exercise of certain 
services activities and professions 
by natural and legal persons of 
certain third countries  Francophone African 
countries, Alg eria, 
Switzerland and Romania  10 years  This measure reflects historical links 
between France and these countries.  
All sectors For citi zens of Commonwealth 
countries with a grandparent born in the UK, the UK waives the 
requirement for a work permit in all 
services sectors Countries members of the 
British Commonwealth of Nations Indefinite This measure reflects historical links 
between these countries and the UK. 
All sectors Measures based on bilateral 
agreements between the European 
Communities and/or their Member States and Switzerland with the 
objective of providing for the 
movement of all categories of natural persons supplying services 
 Switzerland Indefinite The agr eements reflect a process of 
progressive trade liberalisation between 
the EC and its regional trading partner.  
  TN/S/O/EEC/Rev.1
 Page 433Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
All sectors Measures based on existing or 
future bilateral agreements between 
certain Member States111 and the 
countries and principalities 
concerned, providing for: San Marino, Monaco, 
Andorra, Vatican City 
State. Indefinite The geographical situation and 
historical, economic and cultural links 
between the Member States of the European Communities and the 
countries and principalities concerned. 
 a) the right of establishment for 
juridical and natural persons and; 
b) waiving the requirements of 
work permits for natural persons supplying services.    
All sectors Measures based upon bilateral 
agreements between Italy and third countries guaranteeing work 
permits for seasonal workers. States in Central Eastern 
and South-Eastern Europe and in the Mediterranean 
Basin. Indefinite Seasonal shortages of workers and to 
ensure the orderly movement of seasonal workers. 
                                                      
 111 The Following Member States are covered: Belgium, Denmark, France, Ge rmany, Greece, Ireland, Ital y, Luxembourg, the Netherland s, Portugal, Spain and United 
Kingdom.  
 TN/S/O/EEC/Rev.1 
Page 434 Sector or subsector Description of measure indicating 
its inconsistency with Article II Countries to which the 
measure applies Intended duration Conditions creating the need for the 
exemption 
All sectors - principally 
construction and hotel and catering Measures based upon bilateral 
agreements between Community 
Member States
112 and European 
and Mediterran ean countries 
guaranteeing work permits, for the 
purposes of temporary contract work, on the basis of contracts 
between an employer of the third 
country concerned and a company 
in the Member State concerned, 
and which permit limited numbers of workers from the countries 
concerned to be employed in 
certain service sectors;  the numbers are subject to variation 
according to criteria established in 
the agreement. States in Central, Eastern 
and South-Eastern Europe, 
including Russia, Ukraine, Belarus and Georgia, and 
in the Mediterranean 
Basin. Indefinite. 
Exemption needed, 
for certain countries, only until an 
economic integration 
agreement is concluded or 
completed. The agreements form part of a broader 
initiative to assist the countries 
concerned in their process of economic transition and development.   
 
__________ 
                                                      
112 The Following Member States are covered: Belgium, Denmark, France, Ge rmany, Greece, Ireland, Ital y, Luxembourg, the Netherland s, Portugal, Spain and United 
Kingdom.